N.M. Admin. Code § 3.2.242.7

Current through Register Vol. 35, No. 24, December 23, 2024

Section 3.2.242.7 - DEFINITIONS

A. As used in Section 7-9-95 NMSA 1978 "standard classroom" means a classroom that:

(1) is located in a school;

(2) is configured for a general education curriculum; and

(3) does not contain specialized equipment such as scientific laboratory equipment or musical instruments.

B. As used in Section 7-9-95 NMSA 1978 "school supplies normally used by students in a standard classroom for educational purposes" means implements and materials used by typical students of a general education curriculum. These include notebooks, paper, writing instruments, crayons, art supplies, paper clips, staples, staplers, scissors, and rulers valued at under $30 per unit, book bags, backpacks, maps and globes valued at under $100 per unit, and handheld calculators valued under $200. The items that qualify as school supplies for the deduction under Section 7-9-95 NMSA 1978 do not have to be used for school; they only have to be items normally used by students in a standard classroom setting.

N.M. Admin. Code § 3.2.242.7

3.2.242.7 NMAC - N, 8/15/05; A, 7/31/12