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NEW MEXICO (KRQE) – New Mexico’s Tax-Free Weekend is right around the corner. The annual New Mexico Gross Receipts Tax Holiday will begin at 12:01 a.m. on August 5, 2022, and conclude on August 7, 2022, at midnight. Since 2005, the state provides a deduction from gross receipts for retail sales of qualifying tangible personal property, allowing retailers to sell the items “tax-free.”
The FYI-203 Gross Receipts Tax Holiday document contains a list divided into categories, but there is a set dollar maximum in some categories. To qualify for the deduction:
- Clothing or shoes must be priced at less than $100 per unit.
- The price limit for desktop, laptop, tablets, 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 $30 per unit.
Does New Mexico tax-free weekend apply to online purchases?
Online, mail-order and telephone order purchases are eligible for the tax-free weekend if the items are both ordered and paid for during the tax-free weekend. The items also have to be billed to a New Mexico address.
List of Taxable and Nontaxable items below. (“T” is “Taxable”; “NT” is “Nontaxable”)
Article of Clothing, Footwear and Accessories (less than $100)
FYI-203 Gross Receipts Tax Holiday
| NT | → Aerobic clothing |
| T | → Antique clothing (collectable – not for wear) |
| NT | → Antique clothing (for wear) |
| T | → Appointment books |
| NT | → Aprons/Clothing shields |
| T | → Arch supports |
| T | → Arm warmers |
| T | → Athletic gloves, pads, supporters |
| T | → Athletic or sport uniforms or clothing |
| NT | → Athletic socks |
| T | → Athletic supporters |
| NT | → Baby clothes |
| NT | → Baby diapers |
| T | → Ballet shoes |
| T | → Bandanas |
| T | → Barrettes and bobby pins |
| T | → Baseball gloves |
| T | → Baseball shoes with cleats |
| T | → Bathing suits, caps, and cover-ups |
| T | → Batting fabric |
| T | → Beach caps and coats |
| T | → Belt buckles (when sold separately) |
| T | → Belts for weightlifting |
| NT | → Belts with buckles attached |
| NT | → Belts without buckles |
| NT | → Bibs |
| T | → Bicycle shoes with cleats |
| T | → Billfolds, wallets |
| T | → Blankets |
| NT | → Blouses |
| T | → Bobby pins |
| T | → Boots, specialty (including but not limited to climbing, fishing, hiking, riding, ski, waders) |
| NT | → Boots, general purpose (winter, dress, cowboy) |
| NT | → Bow ties |
| NT | → Bowling shirts |
| T | → Bowling shoes |
| T | → Bracelets |
| T | → Braces and supports worn to correct or alleviate a physical incapacity or injury |
| NT | → Bras |
| NT | → Bridal apparel, sold |
| NT | → Bridal gowns and veils, sold |
| T | → Briefcases |
| T | → Buttons |
| NT | → Camp clothing |
| NT | → Caps and hats, including sports |
| T | → Checkbook covers |
| NT | → Chef’s uniforms |
| T | → Chest protectors |
| NT | → Choir and altar clothing |
| T | → Cleated and spiked shoes |
| NT | → Clerical vestments |
| T | → Cloth and lace, knitting yarns and other fabrics |
| T | → Clothing repair items such as thread, buttons, tapes, iron-on patches, and zippers |
| NT | → Coats and wraps |
| T | → Coin purses |
| NT | → Corsets and corset laces |
| T | → Cosmetic bags |
| T | → Cosmetics |
| T | → Costumes |
| NT | → Coveralls |
| NT | → Cowboy boots |
| NT | → Diapers (adult and baby, cloth, or disposable) |
| NT | → Dress gloves and shoes |
| T | → Dress shields |
| NT | → Dresses |
| NT | → Earmuffs |
| T | → Elastic ponytail holders |
| T | → Elbow pads |
| NT | → Employee uniforms, but not athletic or protective |
| T | → Fabric |
| T | → Fanny packs |
| T | → Fins |
| T | → Fishing boots (waders) |
| T | → Fishing vests (non-flotation) |
| T | → Football pads, pants, shoes, gloves |
| NT | → Formal clothing, sold |
| NT | → Fur clothing, coats, and stoles |
| NT | → Galoshes |
| T | → Garment bags |
| NT | → Garters/garter belts |
| NT | → Girdles, bras, and corsets |
| T | → Gloves (protective), such as rubber, surgical, welding, work, and garden |
| T | → Gloves (sports), i.e., baseball, bicycle, football, golf, handball, hockey, racquetball, tennis, and weightlifting |
| NT | → Gloves and mittens (generally), such as dress, winter, and leather |
| T | → Goggles |
| NT | → Golf clothing, caps, dresses, shirts, skirts, pants |
| T | → Golf gloves |
| NT | → Graduation caps and gowns |
| T | → Hair bows, clips, nets, and bands |
| T | → Hand muffs |
| T | → Handbags and purses |
| T | → Handkerchiefs |
| T | → Hard hats |
| NT | → Hats (general purpose: cowboy, baseball, knit) |
| T | → Headbands |
| T | → Helmets (bike, baseball, football, hockey, motorcycle, sports) |
| NT | → Hosiery (panty hose, support, etc.) |
| T | → Hunting vests |
| T | → Insoles |
| NT | → Jackets |
| NT | → Jeans |
| NT | → Jerseys – other than athletic wear |
| T | → Jewelry |
| NT | → Jogging apparel |
| NT | → Jogging bras |
| T | → Knee pads |
| NT | → Lab coats |
| T | → Leg warmers |
| NT | → Leotards |
| T | → Life jackets and vests |
| NT | → Lingerie |
| T | → Martial arts attire |
| T | → Mitts (baseball fielder’s glove, hockey, etc.) |
| NT | → Neckwear, including ties and scarves |
| NT | → Nightgowns and night shirts |
| NT | → Overshoes and rubber shoes |
| T | → Pads (football, hockey, soccer, elbow, knee, shoulder) |
| NT | → Pajamas |
| NT | → Pants |
| NT | → Ponchos |
| T | → Ponytail holders |
| NT | → Prom dresses |
| T | → Protective masks (athletic, sport or occupational) |
| T | → Purses |
| NT | → Raincoats, rain hats, and ponchos |
| NT | → Religious clothing |
| T | → Riding pants |
| NT | → Robes |
| NT | → Rubber thongs, flip-flops |
| NT | → Running shoes without cleats |
| T | → Safety clothing and glasses |
| T | → Safety shoes not adaptable for streetwear |
| NT | → Sandals |
| NT | → Scarves |
| T | → Scuba gear |
| NT | → Shawls and wraps |
| T | → Shin guards and padding |
| NT | → Shirts |
| T | → Shoe inserts |
| NT | → Shoelaces |
| NT | → Shoes, general athletic |
| T | → Shoes, specialty: athletic, ballet, bicycle, bowling, cleated, football, golf, jazz/dance, soccer, track, etc. |
| T | → Shoes with cleats, spikes |
| NT | → Shoes without cleats |
| NT | → Shorts |
| T | → Shoulder pads (football, hockey, sports) |
| T | → Shoulder pads, for dresses, jackets, etc. (but not athletic or sport protective pads) |
| T | → Shower caps |
| T | → Skates (ice, in-line, roller) |
| T | → Ski Boots |
| NT | → Ski masks |
| T | → Ski suits (snow) |
| T | → Ski vests (water) |
| T | → Skin diving suits |
| NT | → Skirts |
| NT | → Slacks |
| NT | → Sleepwear, nightgowns, pajamas |
| NT | → Slippers |
| NT | → Slips |
| NT | → Sneakers |
| NT | → Socks |
| T | → Sports clothing and uniforms and equipment such as mitts, helmets, and pads |
| T | → Sports pads (football, hockey, soccer, knee, elbow, shoulder) |
| NT | → Stockings |
| NT | → Suits, slacks, jackets, and sports coats |
| NT | → Suspenders |
| NT | → Sweat suits |
| T | → Sweatbands: arm, wrist, head |
| NT | → Sweaters |
| NT | → Sweaters, sweatpants |
| T | → Swim masks, fins, goggles |
| T | → Swimsuits and trunks |
| T | → Tap dance shoes |
| T | → Tennis skirts and dresses |
| NT | → Tennis shoes |
| NT | → Ties/neckwear |
| NT | → Tights |
| NT | → Trousers |
| NT | → T-shirts |
| NT | → Tuxedos, purchased |
| NT | → Undergarments such as long johns |
| NT | → Underwear |
| NT | → Uniforms (occupational, military, scouting, school) |
| T | → Uniforms for sport |
| NT | → Vests, except hunting and water |
| NT | → Walking shoes |
| T | → Wallets, billfolds |
| T | → Weightlifting belts |
| T | → Wet and dry diving suits |
| NT | → Windbreakers |
Computers (up to $1,000) and Computer-Related Items (up to $500)
FYI-203 Gross Receipts Tax Holiday
| 0 | → CD (blank) |
| T | → CD (pre-recorded music, voice or otherwise) |
| NT | → Central processing unit |
| NT | → Computer (desktop, laptop, notebook, and tablet) |
| NT | → Computer cables |
| NT | → Computer disks (floppies and blank CDs) |
| NT | → Computer hard drive |
| NT | → Computer ink cartridges |
| NT | → Computer keyboards |
| NT | → Computer memory equipment |
| NT | → Computer memory equipment (disks, flash/thumb drives) |
| NT | → Computer microphones |
| NT | → Computer modems |
| NT | → Computer monitor |
| NT | → Computer motherboards |
| NT | → Computer mouse |
| NT | → Computer paper |
| NT | → Computer printer |
| T | → Computer scanners |
| NT | → Computer speakers |
| T | → Computer video camera |
| T | → Computer software – unless bundled with a qualified computer sale |
| NT | → Computer Zip drives |
| T | → Computer/Software manuals |
| NT | → E-Readers (if the model has computing functions such as word processing, spreadsheets, etc.) |
| T | → E-Readers (Internet access only, no other computing functions) |
| T | → Headsets, for use with a computer |
| T | → Joy sticks |
| NT | → Printer paper |
| NT | → Tablet Computers |
School Supplies (under $30) & Other School Items (applicable price limitations listed below)
FYI-203 Gross Receipts Tax Holiday
| NT | → Assignment books |
| T | → Backpacks (for hiking and similar activities) |
| NT | → Backpacks (for school) – under $100 |
| NT | → Binders |
| NT | → Binder clips |
| NT | → Blue books |
| NT | → Book bags |
| NT | → Book covers |
| NT | → Book markers |
| NT | → Books (for school) – under $30 |
| T | → Books (not for school use) |
| NT | → Calculators – under $200 |
| NT | → Canvas for oil painting |
| NT | → Cellophane (transparent) tape |
| NT | → Chalk |
| NT | → Chalkboard erasers |
| T | → Chalkboards |
| NT | → Clipboards |
| NT | → Construction paper |
| NT | → Correction tape, fluid, or pens |
| NT | → Colored pencils |
| T | → Compact disc players |
| NT | → Compasses |
| NT | → Composition books |
| NT | → Crayons, watercolors, and other art supplies |
| NT | → Daily planners |
| NT | → Data storage devices, such as CD drives |
| T | → Digital cameras |
| T | → Digital video cameras |
| NT | → Divider folders |
| T | → Dry boards for writing |
| T | → Duffel bags |
| NT | → Erasers |
| T | → FAX machines |
| NT | → File jackets |
| NT | → Flash cards |
| NT | → Folders |
| NT | → Glue and glue refills (stick and liquid) |
| NT | → Graph paper |
| T | → Gym bags |
| NT | → Highlighters |
| NT | → Index cards |
| NT | → Labels |
| NT | → Loose-leaf binders |
| NT | → Maps and globes – under $100 |
| NT | → Markers |
| NT | → Masking tape |
| NT | → Memo pads |
| NT | → Modeling clay |
| NT | → Notebook filler paper |
| NT | → Notebooks |
| NT | → Oil paints |
| NT | → Paper (notebook or printer) |
| NT | → Paste |
| NT | → Pen ink |
| NT | → Pencil box |
| NT | → Pencil erasers |
| NT | → Pencil lead |
| NT | → Pencil sharpener |
| NT | → Pencils, including mechanical and refills |
| NT | → Pens, including felt, ballpoint, fountain, and refills |
| NT | → Portfolios |
| NT | → Poster board |
| NT | → Poster paper |
| NT | → Legal pads |
| NT | → Lunch boxes |
| NT | → Protractors |
| NT | → Rulers |
| NT | → Scissors |
| NT | → Sheet protectors |
| NT | → Staplers and staples |
| NT | → Tape and tape refills and dispenser |
| NT | → USB flash drives; thumb drives |
| NT | → Watercolor paint set |
| NT | → ZIP drives |
Other Items
FYI-203 Gross Receipts Tax Holiday
| T | → Cellular telephones |
| T | → Crib blankets |
| T | → Diaper bags |
| T | → Eyewear |
| T | → Game controllers |
| T | → Games – board, video, computer, action, adventure, role playing |
| T | → Ice skates |
| T | → Key chains and cases |
| T | → Luggage |
| T | → Magazines |
| T | → Movies (DVD and VCR) |
| T | → MP3 players and iPods |
| T | → Musical instruments and related items |
| T | → Patterns |
| T | → PDA’s |
| T | → Periodicals |
| T | → Sewing accessories (such as measuring tapes, needles, patterns, scissors, pins, and thimbles) |
| T | → Shaving kits/bags |
| T | → Suitcases |
| T | → Sunglasses |
| T | → Receiving blankets |
| T | → Tape recorders and microcassettes |
| T | → Thread |
| T | → Umbrellas |
| T | → Videogame devices |
| T | → Watch bands |
| T | → Watches |
| T | → Wigs, toupees, and chignons |
| T | → Yarn |
| T | → Zippers |
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