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New Mexico Taxation and Revenue Department

RPD-41295

Rev. 03/2005

Application for New Mexico Retail Food Store Certification

for the food deduction pursuant to Section 7-9-92 NMSA 1978

INSTRUCTIONS

Who Must File This Form Effective January 1, 2005, receipts of certain retail food stores from the sale of food intended for

home consumption are deductible from gross receipts pursuant to Section 7-9-92 NMSA 1978. To qualify as a retail food store

eligible to take the new deduction for sales of certain foods against gross receipts tax, the establishment either must file this

application for New Mexico Retail Food Store Certification, or be currently authorized to accept food stamps under the federal

Food Stamp Act. A taxpayer who can accept food stamps under the federal Food Stamp Act is a retail food store for purposes

of Section 7-9-92 NMSA 1978 for tax periods during which the taxpayer is authorized to accept food stamps. Such a taxpayer

does not require state certification to take the food deduction against gross receipts.

Complete this application and submit it to the department. When approved, you will receive a New Mexico Retail Food Store

Certification and may begin taking the deduction for qualified sales of certain foods pursuant to Section 7-9-92 NMSA 1978.

Mark the box in PART 1 if you are requesting certification retroactive to January 1, 2005.

Qualifying as a retail food store: To qualify, a retail store must meet at least one of two criteria the federal government sets.

It either must stock and offer a variety of foods on a continuous basis in each of four staple food categories - two of which must

be perishable foods - or function as a specialty store attributing 50% or more of its gross retail sales to staple foods. The terms

food, retail food store, staple food and variety are defined in the federal Food Stamp Act of 1964. See these important

definitions below. Stores selling only accessory foods including spices, candy, soft drinks, tea or coffee, ice cream, or dough-

nuts or bakeries not selling bread are ineligible. These stores stores do not qualify to accept food stamps and therefore do not

qualify as retail food stores for the gross receipts tax deducion in New Mexico.

IMPORTANT DEFINITIONS

Food Any food or food product intended for human consumption, except alcoholic beverages, tobacco, hot foods and hot

food products prepared for immediate consumption. Food also includes seeds and plants to grow foods for personal con-

sumption of households according to 7 USCA 2012(g)(1).

Retail Food Store An establishment that sells food for home preparation and consumption. For New Mexico purposes the

establishment must meet the federal definition of retail food store in 7-USCA 2012(K)(1) for federal food stamp purposes

whether or not it actually participates in the federal Food Stamp Program. Stores or markets where staple sales make up less

than 50% of gross receipts, concessions, sidewalk or open-air vendors and vending machines do not qualify. Do not include

coffee, tea, cocoa, carbonated and non-carbonated drinks, candy, condiments and spices in the 50%.

Variety Enough items (no fewer than 3) in each of the staple food groups listed below to meet most people’s food needs.

Staple Food (1) Bread, rice, pasta, (2) dairy foods, (3) fruits and vegetables and (4) meats (fresh, packaged, canned or

frozen). Do not count hot foods, prepared foods such as sandwiches or salads, candy, condiments, spices, coffee, tea, cocoa,

or carbonated or non-carbonated drinks.

Perishable foods Fresh, frozen or refrigerated food that could spoil in two or three weeks.

Completing this form: File one application for each location. Complete all parts of this application and all information as

requested, or your application may be returned without review. Be sure to transfer the business name and the CRS identifica-

tion number from the first page to the top of the second page. Sign the application. Mail the completed application to the local

district tax office nearest you. The phone numbers of the local district tax offices are also included in the listing below. If

approved, your application will be returned to you with department approval.

ALBUQUERQUE: Taxation & Revenue Department

LAS CRUCES:

P.O. Box 8485

Taxation & Revenue Department

Albuquerque, NM 87198-8485

P.O. Box 607

Telephone: 505/841-6200

Las Cruces, NM 88004-0607

Telephone: 505/524-6225

SANTA FE:

Taxation & Revenue Department

P.O. Box 5374

ROSWELL:

Santa Fe, NM 87502-5374

Taxation & Revenue Department

Telephone: 505/827-0951

P.O. Box 1557

Roswell, NM 88202-1557

FARMINGTON:

Taxation & Revenue Department

Telephone: 505/624-6065

P.O. Box 479

Farmington, NM 87499-0479

Telephone: 505/325-5049

Page 3 of 3

Form Rpd-41295 - Application For New Mexico Retail Food Store Certification For The Food Deduction Pursuant To Section 7-9-92 Nmsa 1978 - 2005 Page 3

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