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NM SB232

NM SB232
Carbonated Beverage Gross Receipts


summary

Introduced
01/20/2017
In Committee
01/20/2017
Crossed Over
Passed
Dead
03/18/2017

Introduced Session

2017 Regular Session

Bill Summary

AN ACT RELATING TO TAXATION; IMPOSING THE GROSS RECEIPTS TAX ON CARBONATED BEVERAGES BY EXCLUDING CARBONATED BEVERAGES FROM THE DEFINITION OF "FOOD" IN THE DEDUCTION FROM GROSS RECEIPTS FOR THE SALE OF FOOD AT A RETAIL FOOD STORE.

AI Summary

This bill excludes carbonated beverages from the definition of "food" for the purposes of the gross receipts tax deduction for the sale of food at retail food stores. This means that the sale of carbonated beverages at retail food stores will now be subject to the gross receipts tax, rather than being deductible. The bill provides that this change will take effect on July 1, 2017.

Committee Categories

Transportation and Infrastructure

Sponsors (1)

Last Action

[LD 4] Referred to Senate Corporations & Transportation (on 01/20/2017)

bill text


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