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NM SB441

NM SB441
Gross Receipts Food Definitions


summary

Introduced
01/29/2017
In Committee
01/29/2017
Crossed Over
Passed
Dead
03/18/2017

Introduced Session

2017 Regular Session

Bill Summary

AN ACT RELATING TO TAXATION; NARROWING THE DEFINITION OF "FOOD" IN THE DEDUCTION FROM GROSS RECEIPTS FOR THE SALE OF FOOD AT A RETAIL FOOD STORE.

AI Summary

This bill narrowly defines "food" for the purposes of the deduction from gross receipts for the sale of food at a retail food store. Specifically, it limits the deduction to only cover food approved for the federal Women, Infants, and Children (WIC) program, flour tortillas, and unprocessed meat, poultry, and fish. The bill also updates the definition of "retail food store" to align with the federal Supplemental Nutrition Assistance Program (SNAP). The changes take effect on January 1, 2018.

Committee Categories

Transportation and Infrastructure

Sponsors (1)

Last Action

[LD 13] Referred to Senate Corporations & Transportation (on 01/29/2017)

bill text


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