New Mexico Taxation And Revenue Department

New Mexico Taxation and Revenue Department

BULLETIN

B-200.18, rev. 7/09

LIST of TAXABLE and NONTAXABLE ITEMS for NEW MEXICO’S GROSS RECEIPTS TAX HOLIDAY This bulletin contains a list, intended as general guidance and by no means all-inclusive, of both taxable and nontaxable items for quick reference by retailers taking part in the gross receipts tax holiday during the first weekend of August. The tax holiday begins at 12:01 a.m. on the first Friday of August and concludes on the following Sunday at midnight. During that time the law provides a deduction from gross receipts for retail sales of qualifying tangible personal property; in effect allowing the retailer to sell the items “tax free.” The attached list is divided into categories, but please note that within some categories there is a set dollar maximum. To qualify for the deduction, clothing or shoes must be priced at less than $100 per unit. The price limit for desktop, laptop or notebook computers is $1,000, and for related computer hardware it is $500. School supplies for use in standard, general-education classrooms must be under $15 per unit. There are items specifically excluded by statute in all categories. Those items are always taxable. For more specific information on the legislation, definitions, types of sales, (rain checks, exchanges, refunds, gift cards, layaways, Internet, mail order and telephone sales) please see FYI-203, Gross Receipts Tax Holiday available on the Taxation and Revenue Department web site at www.tax.state.nm.us/.

This information is as accurate as possible at time of publication. Subsequent legislation, new state regulations and case law may affect its accuracy. For the latest information please check the Taxation and Revenue Department’s web site at www.tax.state.nm.us/.

B-200.18, rev. 7/09

Local state tax offices offer full service and information about New Mexico’s taxes, tax programs, forms, and specific information about your filing situation.

ALBUQUERQUE (505) 841-6200 Taxation and Revenue Department 5301 Central NE P.O. Box 8485 Albuquerque, NM 87198-8485

SANTA FE (505) 827-0951 Taxation and Revenue Department Manuel Lujan Sr. Bldg. 1200 S. St. Francis Dr. P.O. Box 5374 Santa Fe, NM 87502-5374

FARMINGTON (505) 325-5049 Taxation and Revenue Department 3501 E. Main St. P.O. Box 479 Farmington, NM 87499-0479

LAS CRUCES (575) 524-6225 Taxation and Revenue Department 2540 El Paseo Bldg. #2 P.O. Box 607 Las Cruces, NM 88004-0607 ALAMOGORDO SILVER CITY

(575) 437-2322 (575) 388-4403

(above calls transfer to Las Cruces office) ROSWELL (575) 624-6065 Taxation and Revenue Department 400 Pennsylvania Ave., Suite 200 P.O. Box 1557 Roswell, NM 88202-1557 CARLSBAD CLOVIS HOBBS

(575) 885-5616 (575) 763-5515 (575) 393-0163

(above calls transfer to Roswell office)

Main Switchboard: (505) 827-0700 (Santa Fe) General Information. FYIs and Bulletins present general information with a minimum of technical language. All FYIs and Bulletins are free and available through all local tax offices, the Tax Information and Policy Office and on the Internet. The Taxation and Revenue Department's Internet address is: http://www.tax.state.nm.us/ This publication provides instructions or general information to the taxpayer. It does not constitute a regulation or ruling as defined under Section 7-1-60, New Mexico Statutes Annotated, 1978. Taxpayers and preparers are responsible for being aware of New Mexico tax laws and rules. Consult the Department directly if you have questions or concerns about information provided in this Bulletin.

"T" is "Taxable"; "NT" is "Nontaxable"

Article of Clothing, Footwear and Accessories (less than $100) T or NT NT T NT T NT T T T T NT T NT NT T T T T T T T T T T NT NT NT T T T NT T T NT NT NT T T T NT NT NT T T NT NT T NT T NT T NT

Item Aerobic clothing Antique clothing (collectable -not for wear) Antique clothing (for wear) Appointment books Aprons/Clothing shields Arch supports Arm warmers Athletic gloves, pads, supporters Athletic or sport uniforms or clothing Athletic socks Athletic supporters Baby clothes Baby diapers Ballet shoes Bandanas Barrettes and bobby pins Baseball gloves Baseball shoes with cleats Bathing suits, caps and cover-ups Batting fabric Beach caps and coats Belt buckles (when sold separately) Belts for weightlifting Belts with buckles attached Belts without buckles Bibs Bicycle shoes with cleats Billfolds, wallets Blankets Blouses Bobby pins Boots, specialty (including but not limited to climbing, fishing, hiking, riding, ski, waders) Boots, general purpose (winter, dress, cowboy) Bow ties Bowling shirts Bowling shoes Bracelets Braces and supports worn to correct or alleviate a physical incapacity or injury Bras Bridal apparel, sold Bridal gowns and veils, sold Briefcases Buttons Camp clothing Caps and hats, including sports Checkbook covers Chef’s uniforms Chest protectors Choir and altar clothing Cleated and spiked shoes Clerical vestments

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"T" is "Taxable"; "NT" is "Nontaxable"

Article of Clothing, Footwear and Accessories (less than $100) Cont. T or NT T T NT T NT T T T NT NT NT NT T NT NT T T NT T T T T T T NT NT NT T NT NT T T NT T NT T NT T T T T T NT T T NT T T NT NT NT

Item Cloth and lace, knitting yarns and other fabrics Clothing repair items such as thread, buttons, tapes, iron-on patches and zippers Coats and wraps Coin purses Corsets and corset laces Cosmetic bags Cosmetics Costumes Coveralls Cowboy boots Diapers (adult and baby, cloth or disposable) Dress gloves and shoes Dress shields Dresses Ear muffs Elastic ponytail holders Elbow pads Employee uniforms, but not athletic or protective Fabric Fanny packs Fins Fishing boots (waders) Fishing vests (non-flotation) Football pads, pants, shoes, gloves Formal clothing, sold Fur clothing, coats and stoles Galoshes Garment bags Garters/garter belts Girdles, bras, and corsets Gloves (protective), such as rubber, surgical, welding, work and garden Gloves (sports), i.e., baseball, bicycle, football, golf, handball, hockey, racquetball, tennis and weightlifting Gloves and mittens (generally), such as dress, winter and leather Goggles Golf clothing, caps, dresses, shirts, skirts, pants Golf gloves Graduation caps and gowns Hair bows, clips, nets, and bands Hand muffs Handbags and purses Handkerchiefs Hard hats Hats (general purpose: cowboy, baseball, knit) Headbands Helmets (bike, baseball, football, hockey, motorcycle, sports) Hosiery (panty hose, support, etc) Hunting vests Insoles Jackets Jeans Jerseys - other than athletic wear

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"T" is "Taxable"; "NT" is "Nontaxable"

Article of Clothing, Footwear and Accessories (less than $100) Cont. T or NT T NT NT T NT T NT T NT T T NT NT NT T NT NT NT T NT T T NT NT T NT NT NT T T NT NT T NT T NT T NT NT T T NT NT T T T T T NT T T

Item Jewelry Jogging apparel Jogging bras Knee pads Lab coats Leg warmers Leotards Life jackets and vests Lingerie Martial arts attire Mitts (baseball fielder’s glove, hockey, etc.) Neckwear, including ties and scarves Nightgowns and night shirts Overshoes and rubber shoes Pads (football, hockey, soccer, elbow, knee, shoulder) Pajamas Pants Ponchos Ponytail holders Prom dresses Protective masks (athletic, sport or occupational) Purses Raincoats, rain hats, and ponchos Religious clothing Riding pants Robes Rubber thongs, flip-flops Running shoes without cleats Safety clothing and glasses Safety shoes not adaptable for streetwear Sandals Scarves Scuba gear Shawls and wraps Shin guards and padding Shirts Shoe inserts Shoe laces Shoes, general athletic Shoes, specialty: athletic, ballet, bicycle, bowling, cleated, football, golf, jazz/dance, soccer, track, etc. Shoes with cleats, spikes Shoes without cleats Shorts Shoulder pads (football, hockey, sports) Shoulder pads, for dresses, jackets, etc. (but not athletic or sport protective pads) Shower caps Skates (ice, in-line, roller) Ski Boots Ski masks Ski suits (snow) Ski vests (water)

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"T" is "Taxable"; "NT" is "Nontaxable"

Article of Clothing, Footwear and Accessories (less than $100) Cont. T or NT T NT NT NT NT NT NT NT T T NT NT NT NT T NT NT T T T T NT NT NT NT NT NT NT NT NT T NT NT T T T NT

Item Skin diving suits Skirts Slacks Sleepwear, nightgowns, pajamas Slippers Slips Sneakers Socks Sports clothing and uniforms and equipment such as mitts, helmets and pads Sports pads (football, hockey, soccer, knee, elbow, shoulder) Stockings Suits, slacks, jackets, and sports coats Suspenders Sweat suits Sweatbands: arm, wrist, head Sweaters Sweaters, sweatpants Swim masks, fins, goggles Swim suits and trunks Tap dance shoes Tennis skirts and dresses Tennis shoes Ties/neckwear Tights Trousers T-shirts Tuxedos, purchased Undergarments such as longjohns Underwear Uniforms (occupational, military, scouting, school) Uniforms for sport Vests, except hunting and water Walking shoes Wallets, billfolds Weight lifting belts Wet and dry diving suits Windbreakers

T or NT NT T NT NT NT NT NT NT NT NT NT

Item CD (blank) CD (pre-recorded music, voice or otherwise) Central processing unit Computer (desktop, laptop or notebook) Computer cables Computer disks (floppies and blank CDs) Computer hard drive Computer keyboards Computer memory equipment Computer memory equipment (disks, jump drives) Computer microphones

Computers (up to $1,000) and Computer-Related Items (up to $500)

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"T" is "Taxable"; "NT" is "Nontaxable"

Computers (up to $1,000) and Computer-Related Items (up to $500) Cont. T or NT NT NT NT NT NT NT T NT T T T T T NT T NT

Item Computer modems Computer monitor Computer motherboards Computer mouse Computer paper Computer printer Computer scanners Computer speakers Computer video camera Computer software - unless bundled with a qualified computer sale Computer Zip drives Computer/Software manuals Headsets, for use with a computer Computer ink cartridges Joy sticks Printer paper

School Supplies (under $15) & Other School Items (price limitations listed below) T or NT NT T NT NT NT NT NT NT NT NT T NT NT NT NT NT T NT NT NT NT T NT NT NT NT T T NT T T NT

Item Assignment books Backpacks (for hiking and similar activities) Backpacks (for school) - under $100 Binders Binder clips Blue books Book bags Book covers Book markers Books (for school) - under $15 Books (not for school use) Calculators - under $100 Canvas for oil painting Cellophane (transparent) tape Chalk Chalkboard erasers Chalkboards Clipboards Construction paper Correction tape, fluid, or pens Colored pencils Compact disc players Compasses Composition books Crayons, watercolors and other art supplies Daily planners Digital cameras Digital video cameras Divider folders Dry boards for writing Duffel bags Erasers

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"T" is "Taxable"; "NT" is "Nontaxable"

School Supplies (under $15) & Other Schoold Items (price limitations listed below) Cont. T or NT T NT NT NT NT NT T NT NT NT NT NT NT NT NT NT NT NT NT NT NT NT NT NT NT NT NT NT NT NT NT NT NT NT NT NT NT NT NT NT

Item FAX machines File jackets Flash cards Folders Glue and glue refills (stick and liquid) Graph paper Gym bags Highlighters Index cards Labels Loose-leaf binders Maps and globes - under $100 Markers Masking tape Memo pads Modeling clay Notebook filler paper Notebooks Oil paints Paper (notebook or printer) Paste Pen ink Pencil box Pencil erasers Pencil lead Pencil sharpener Pencils, including mechanical and refills Pens, including felt, ballpoint, fountain, and refills Portfolios Poster board Poster paper Legal pads Lunch boxes Protractors Rulers Scissors Sheet protectors Staplers and staples Tape and tape refills and dispenser Watercolor paint set

T or NT T T T T T T T T

Item Cellular telephones Crib blankets Diaper bags Eyewear Game controllers Games - board, video, computer, action, adventure, role playing Ice skates Key chains and cases

Other Items

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"T" is "Taxable"; "NT" is "Nontaxable"

Other Items Cont. T or NT T T T T T T T T T T T T T T T T T T T T T T

Item Luggage Magazines Movies (DVD and VCR) MP3 players and Ipods Musical instruments and related items Patterns PDA's Periodicals Sewing accessories (such as measuring tapes, needles, patterns, scissors, pins, thimbles) Shaving kits/bags Suitcases Sunglasses Receiving blankets Tape recorders and microcassettes Thread Umbrellas Videogame devices Watch bands Watches Wigs, toupees, and chignons Yarn Zippers

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