New Mexico tax rulesGrocery Tax

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

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

General legal information, not legal advice — verify important decisions with a licensed attorney.

Don't get caught off guardGet a push the moment New Mexico law changes — or when you cross into a state where it's different. Free.Get the free app
LawLert is an independent app, not affiliated with any government — informational only, not legal advice. Verify with a licensed attorney in your jurisdiction.