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New Mexico Grocery Tax (2026)

Permitted: Qualifying grocery food sold by retail food stores is deductible from gross receipts tax (Section 7-9-92 NMSA), so groceries are generally untaxed; alcoholic beverages, tobacco, and prepared hot food do not qualify.

PermittedVerified Jul 16, 2026

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Qualifying grocery food sold by retail food stores is deductible from gross receipts tax (Section 7-9-92 NMSA), so groceries are generally untaxed; alcoholic beverages, tobacco, and prepared hot food do not qualify.

Official source: realfile.tax.newmexico.gov →

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