NMSA 1978, § 7-9-41.3 — 7-9-41.3

Exemption; receipts from sales by disabled street
vendors.

# A.

Exempt from payment of the gross receipts tax are receipts from the sale of
goods by a disabled street vendor.

# B.

As used in this section:
(1) "disabled" means to be blind or permanently disabled with medical
improvement not expected pursuant to 42 USCA 421 for purposes of the federal Social
Security Act or to have a permanent total disability pursuant to the Workers'
Compensation Act [Chapter 52, Article 1 NMSA 1978]; and
(2) "street vendor" means a person licensed by a local government to sell
items of tangible personal property by newly setting up a sales site daily or selling the
items from a moveable cart, tray, blanket or other device.