NMSA 1978, § 7-9-18.1 — 7-9-18.1

Exemption; gross receipts tax; supplemental nutrition
assistance program benefits.
Exempted from the gross receipts tax are the receipts of a taxpayer who is approved
for participation in the supplemental nutrition assistance program authorized by U.S.C.
Title 7, Chapter 51, as that chapter may be amended or renumbered, from the lawful
acceptance and deposit with a financial institution of benefits issued by the United
States department of agriculture pursuant to the supplemental nutrition assistance
program.