https://realfile.tax.newmexico.gov/FYI-201.pdf ↗
A copy archived by OpenTaxRate, as fetched; the original is linked above and may have changed since.
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- 2026-10-30 03:46 UTC
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- Cited by
- 18 rules; each quote links to its sentence below
- NM delivery from 2018-01-01
“However, the service fee for the delivery of …”
“The retail food store is subject to the …”
“In this case, due to the plain reading …” - NM food.candy from 2018-01-01 to 2021-06-30
“In this case, due to the plain reading …”
“Eligible Food is (1) any food or food …”
““staple foods” do not include accessory food items, …” - NM food.candy from 2021-07-01
“Starting July 1, 2021, the law allows for …”
“Eligible Food is (1) any food or food …”
““staple foods” do not include accessory food items, …” - NM food.grocery from 2018-01-01 to 2021-06-30
“In this case, due to the plain reading …”
“Eligible Food is (1) any food or food …” - NM food.grocery from 2021-07-01
“Starting July 1, 2021, the law allows for …”
“Eligible Food is (1) any food or food …” - NM food.prepared.bakery from 2018-01-01 to 2021-06-30
“In this case, due to the plain reading …”
“Based on the United States government definition, the …”
“Any food purchased at establishments that do not …” - NM food.prepared.bakery from 2021-07-01
“Starting July 1, 2021, the law allows for …”
“Based on the United States government definition, the …”
“Any food purchased at establishments that do not …” - NM food.prepared.cold from 2018-01-01 to 2021-06-30
“In this case, due to the plain reading …”
“Based on the United States government definition, the …”
“Any food purchased at establishments that do not …” - NM food.prepared.cold from 2021-07-01
“Starting July 1, 2021, the law allows for …”
“Based on the United States government definition, the …”
“Any food purchased at establishments that do not …” - NM food.prepared.cold_restaurant from 2018-01-01
“Restaurant food;”
“Any food purchased at establishments that do not …” - NM food.prepared.dine_in from 2018-01-01
“Any food eaten in the store;”
“Restaurant food;” - NM food.prepared.hot from 2018-01-01
“Hot food: for instance, delicatessen items and items …”
“Eligible Food is (1) any food or food …” - NM food.prepared.platter from 2018-01-01 to 2021-06-30
“In this case, due to the plain reading …”
“Based on the United States government definition, the …”
“Any food purchased at establishments that do not …” - NM food.prepared.platter from 2021-07-01
“Starting July 1, 2021, the law allows for …”
“Based on the United States government definition, the …”
“Any food purchased at establishments that do not …” - NM food.prepared.sandwich from 2018-01-01 to 2021-06-30
“In this case, due to the plain reading …”
“Based on the United States government definition, the …”
“Restaurant food;” - NM food.prepared.sandwich from 2021-07-01
“Starting July 1, 2021, the law allows for …”
“Based on the United States government definition, the …”
“Restaurant food;” - NM food.soft_drink from 2018-01-01 to 2021-06-30
“In this case, due to the plain reading …”
“Eligible Food is (1) any food or food …”
““staple foods” do not include accessory food items, …” - NM food.soft_drink from 2021-07-01
“Starting July 1, 2021, the law allows for …”
“Eligible Food is (1) any food or food …”
““staple foods” do not include accessory food items, …”