Part 240 - DEDUCTION - GROSS RECEIPTS TAX - RECEIPTS OF SALE OF FOOD AT RETAIL FOOD STORE

Section 3.2.240.1 - ISSUING AGENCY
Section 3.2.240.2 - SCOPE
Section 3.2.240.3 - STATUTORY AUTHORITY
Section 3.2.240.4 - DURATION
Section 3.2.240.5 - EFFECTIVE DATE
Section 3.2.240.6 - OBJECTIVE
Section 3.2.240.7 - DEFINITIONS: "FOOD", "RETAIL FOOD STORE" AND "HOME CONSUMPTION"
Section 3.2.240.8 - WHO IS A RETAIL FOOD STORE
Section 3.2.240.9 - EQUIVALENCE OF FOOD SALES FOR FOOD STAMP AND SECTION 7-9-92 NMSA 1978 PURPOSES
Section 3.2.240.10 - RECEIPTS EXEMPT OR DEDUCTIBLE UNDER OTHER SECTIONS