NMSA 1978, § 7-9-111 — 7-9-111

Deduction; gross receipts; hearing aids and vision aids
and related services.

# A.

Receipts that are not exempt from gross receipts taxation and are not deductible
pursuant to another provision of the Gross Receipts and Compensating Tax Act that are
from the sale of vision aids or hearing aids or related services may be deducted from
gross receipts.

# B.

As used in this section:
(1) "hearing aid" means a small electronic prescription device that amplifies
sound and is usually worn in or behind the ear of a person that compensates for
impaired hearing, including cochlear implants, amplification systems or other devices
that are:
(a) specifically designed for use by and marketed to persons with hearing
loss; and
(b) not normally used by a person who does not have a hearing loss;
(2) "low vision" means impaired vision with a significant reduction in visual
function that cannot be corrected with conventional glasses or contact lenses;
(3) "related services" means services required to fit or dispense hearing aids
or vision aids;
(4) "vision aid" means closed circuit television systems, monoculars,
magnification systems, speech output devices or other systems that are:
(a) specifically designed for use by and marketed to persons with low vision
or visual impairments; and
(b) not normally used by a person who does not have low vision or a visual
impairment; and
(5) "visual impairment" means a central visual acuity of 20/200 or less in the
better eye with the use of a correcting lens or a limitation in the fields of vision so that
the widest diameter of the visual field subtends an angle of twenty degrees or less.