New Mexico 2021 Tax Free Holiday List

News Resources

August 6, 2021 - August 8 2021

NEW MEXICO (KRQE) – The annual New Mexico Gross Receipts Tax Holiday will begin at 12:01 a.m. on August 6, 2021, and conclude on August 8, 2021, at midnight. In August since 2005, the state provides a deduction from gross receipts for retail sales of qualifying tangible personal property, allowing retailers to sell the items “tax-free.”

The FYI-203 Gross Receipts Tax Holiday document contains a list divided into categories, but there is a set dollar maximum in some categories. To qualify for the deduction:

  • Clothing or shoes must be priced at less than $100 per unit. 
  • The price limit for desktop, laptop, tablets, or notebook computers is $1,000, and for related computer hardware, it is $500. 
  • School supplies for use in standard, general-education classrooms must be under $30 per unit. 

There are items specifically excluded by statute in all categories. Those items are always taxable. For more specific information on the legislation, definitions, types of sales, (rain checks, exchanges, refunds, gift cards, layaways, Internet, mail order and telephone sales) please see FYI-203,Gross Receipts Tax Holiday.

“T” is “Taxable”; “NT” is “Nontaxable” 

Article of Clothing, Footwear and Accessories (less than $100) 

NT ⟶  Aerobic clothing 
⟶  Antique clothing (collectable – not for wear) 
NT ⟶  Antique clothing (for wear) 
⟶  Appointment books 
NT ⟶  Aprons/Clothing shields 
⟶  Arch supports 
⟶  Arm warmers 
⟶  Athletic gloves, pads, supporters 
⟶  Athletic or sport uniforms or clothing 
NT ⟶  Athletic socks 
⟶  Athletic supporters 
NT ⟶  Baby clothes 
NT ⟶  Baby diapers 
⟶  Ballet shoes 
⟶  Bandanas 
⟶  Barrettes and bobby pins 
⟶  Baseball gloves 
⟶  Baseball shoes with cleats 
⟶  Bathing suits, caps, and cover-ups 
⟶  Batting fabric 
⟶  Beach caps and coats 
⟶  Belt buckles (when sold separately) 
⟶  Belts for weightlifting 
NT ⟶  Belts with buckles attached 
NT ⟶  Belts without buckles 
NT ⟶  Bibs 
⟶  Bicycle shoes with cleats 
⟶  Billfolds, wallets 
⟶  Blankets 
NT ⟶  Blouses 
⟶  Bobby pins 
⟶  Boots, specialty (including but not limited to climbing, fishing, hiking, riding, ski, waders) 
NT ⟶  Boots, general purpose (winter, dress, cowboy) 
NT ⟶  Bow ties 
NT ⟶  Bowling shirts 
⟶  Bowling shoes 
⟶  Bracelets 
⟶  Braces and supports worn to correct or alleviate a physical incapacity or injury 
NT ⟶  Bras 
NT ⟶  Bridal apparel, sold 
NT ⟶  Bridal gowns and veils, sold 
⟶  Briefcases 
⟶  Buttons 
NT ⟶  Camp clothing 
NT ⟶  Caps and hats, including sports 
⟶  Checkbook covers 
NT ⟶  Chef’s uniforms 
⟶  Chest protectors 
NT ⟶  Choir and altar clothing 
⟶  Cleated and spiked shoes 
NT ⟶  Clerical vestments 
⟶  Cloth and lace, knitting yarns and other fabrics 
⟶  Clothing repair items such as thread, buttons, tapes, iron-on patches, and zippers 
NT ⟶  Coats and wraps 
⟶  Coin purses 
NT ⟶  Corsets and corset laces 
⟶  Cosmetic bags 
⟶  Cosmetics 
⟶  Costumes 
NT ⟶  Coveralls 
NT ⟶  Cowboy boots 
NT ⟶  Diapers (adult and baby, cloth, or disposable) 
NT ⟶  Dress gloves and shoes 
⟶  Dress shields 
NT ⟶  Dresses 
NT ⟶  Earmuffs 
⟶  Elastic ponytail holders 
⟶  Elbow pads 
NT ⟶  Employee uniforms, but not athletic or protective 
⟶  Fabric 
⟶  Fanny packs 
⟶  Fins 
⟶  Fishing boots (waders) 
⟶  Fishing vests (non-flotation) 
⟶  Football pads, pants, shoes, gloves 
NT ⟶  Formal clothing, sold 
NT ⟶  Fur clothing, coats, and stoles 
NT ⟶  Galoshes 
⟶  Garment bags 
NT ⟶  Garters/garter belts 
NT ⟶  Girdles, bras, and corsets 
⟶  Gloves (protective), such as rubber, surgical, welding, work, and garden 
⟶  Gloves (sports), i.e., baseball, bicycle, football, golf, handball, hockey, racquetball, tennis, and weightlifting 
NT ⟶  Gloves and mittens (generally), such as dress, winter, and leather 
⟶  Goggles 
NT ⟶  Golf clothing, caps, dresses, shirts, skirts, pants 
⟶  Golf gloves 
NT ⟶  Graduation caps and gowns 
⟶  Hair bows, clips, nets, and bands 
⟶  Hand muffs 
⟶  Handbags and purses 
⟶  Handkerchiefs 
⟶  Hard hats 
NT ⟶  Hats (general purpose: cowboy, baseball, knit) 
⟶  Headbands 
⟶  Helmets (bike, baseball, football, hockey, motorcycle, sports) 
NT ⟶  Hosiery (panty hose, support, etc.) 
⟶  Hunting vests 
⟶  Insoles 
NT ⟶  Jackets 
NT ⟶  Jeans 
NT ⟶  Jerseys – other than athletic wear 
⟶  Jewelry 
NT ⟶  Jogging apparel 
NT ⟶  Jogging bras 
⟶  Knee pads 
NT ⟶  Lab coats 
⟶  Leg warmers 
NT ⟶  Leotards 
⟶  Life jackets and vests 
NT ⟶  Lingerie 
⟶  Martial arts attire 
⟶  Mitts (baseball fielder’s glove, hockey, etc.) 
NT ⟶  Neckwear, including ties and scarves 
NT ⟶  Nightgowns and night shirts 
NT ⟶  Overshoes and rubber shoes 
⟶  Pads (football, hockey, soccer, elbow, knee, shoulder) 
NT ⟶  Pajamas 
NT ⟶  Pants 
NT ⟶  Ponchos 
⟶  Ponytail holders 
NT ⟶  Prom dresses 
⟶  Protective masks (athletic, sport or occupational) 
⟶  Purses 
NT ⟶  Raincoats, rain hats, and ponchos 
NT ⟶  Religious clothing 
⟶  Riding pants 
NT ⟶  Robes 
NT ⟶  Rubber thongs, flip-flops 
NT ⟶  Running shoes without cleats 
⟶  Safety clothing and glasses 
⟶  Safety shoes not adaptable for streetwear 
NT ⟶  Sandals 
NT ⟶  Scarves 
⟶  Scuba gear 
NT ⟶  Shawls and wraps 
⟶  Shin guards and padding 
NT ⟶  Shirts 
⟶  Shoe inserts 
NT ⟶  Shoelaces 
NT ⟶  Shoes, general athletic 
⟶  Shoes, specialty: athletic, ballet, bicycle, bowling, cleated, football, golf, jazz/dance, soccer, track, etc. 
⟶  Shoes with cleats, spikes 
NT ⟶  Shoes without cleats 
NT ⟶  Shorts 
⟶  Shoulder pads (football, hockey, sports) 
⟶  Shoulder pads, for dresses, jackets, etc. (but not athletic or sport protective pads) 
⟶  Shower caps 
⟶  Skates (ice, in-line, roller) 
⟶  Ski Boots 
NT ⟶  Ski masks 
⟶  Ski suits (snow) 
⟶  Ski vests (water) 
⟶  Skin diving suits 
NT ⟶  Skirts 
NT ⟶  Slacks 
NT ⟶  Sleepwear, nightgowns, pajamas 
NT ⟶  Slippers 
NT ⟶  Slips 
NT ⟶  Sneakers 
NT ⟶  Socks 
⟶  Sports clothing and uniforms and equipment such as mitts, helmets, and pads 
⟶  Sports pads (football, hockey, soccer, knee, elbow, shoulder) 
NT ⟶  Stockings 
NT ⟶  Suits, slacks, jackets, and sports coats 
NT ⟶  Suspenders 
NT ⟶  Sweat suits 
⟶  Sweatbands: arm, wrist, head 
NT ⟶  Sweaters 
NT ⟶  Sweaters, sweatpants 
⟶  Swim masks, fins, goggles 
⟶  Swimsuits and trunks 
⟶  Tap dance shoes 
⟶  Tennis skirts and dresses 
NT ⟶  Tennis shoes 
NT ⟶  Ties/neckwear 
NT ⟶  Tights 
NT ⟶  Trousers 
NT ⟶  T-shirts 
NT ⟶  Tuxedos, purchased 
NT ⟶  Undergarments such as long johns 
NT ⟶  Underwear 
NT ⟶  Uniforms (occupational, military, scouting, school) 
⟶  Uniforms for sport 
NT ⟶  Vests, except hunting and water 
NT ⟶  Walking shoes 
⟶  Wallets, billfolds 
⟶  Weightlifting belts 
⟶  Wet and dry diving suits 
NT ⟶  Windbreakers 

Computers (up to $1,000) and Computer-Related Items (up to $500)

NT ⟶  CD (blank) 
⟶  CD (pre-recorded music, voice or otherwise) 
NT ⟶  Central processing unit 
NT ⟶  Computer (desktop, laptop, notebook, and tablet) 
NT ⟶  Computer cables 
NT ⟶  Computer disks (floppies and blank CDs) 
NT ⟶  Computer hard drive 
NT ⟶  Computer ink cartridges 
NT ⟶  Computer keyboards 
NT ⟶  Computer memory equipment 
NT ⟶  Computer memory equipment (disks, flash/thumb drives) 
NT ⟶  Computer microphones 
NT ⟶  Computer modems 
NT ⟶  Computer monitor 
NT ⟶  Computer motherboards 
NT ⟶  Computer mouse 
NT ⟶  Computer paper 
NT ⟶  Computer printer 
⟶  Computer scanners 
NT ⟶  Computer speakers 
⟶  Computer video camera 
⟶  Computer software – unless bundled with a qualified computer sale 
NT ⟶  Computer Zip drives 
⟶  Computer/Software manuals 
NT ⟶  E-Readers (if the model has computing functions such as word processing, spreadsheets, etc.) 
⟶  E-Readers (Internet access only, no other computing functions) 
⟶  Headsets, for use with a computer 
⟶  Joy sticks 
NT ⟶  Printer paper 
NT ⟶  Tablet Computers 

School Supplies (under $30) & Other School Items (applicable price limitations listed below)

NT ⟶  Assignment books 
⟶  Backpacks (for hiking and similar activities) 
NT ⟶  Backpacks (for school) – under $100 
NT ⟶  Binders 
NT ⟶  Binder clips 
NT ⟶  Blue books 
NT ⟶  Book bags 
NT ⟶  Book covers 
NT ⟶  Book markers 
NT ⟶  Books (for school) – under $30 
⟶  Books (not for school use) 
NT ⟶  Calculators – under $200 
NT ⟶  Canvas for oil painting 
NT ⟶  Cellophane (transparent) tape 
NT ⟶  Chalk 
NT ⟶  Chalkboard erasers 
⟶  Chalkboards 
NT ⟶  Clipboards 
NT ⟶  Construction paper 
NT ⟶  Correction tape, fluid, or pens 
NT ⟶  Colored pencils 
⟶  Compact disc players 
NT ⟶  Compasses 
NT ⟶  Composition books 
NT ⟶  Crayons, watercolors, and other art supplies 
NT ⟶  Daily planners 
NT ⟶  Data storage devices, such as CD drives 
⟶  Digital cameras 
⟶  Digital video cameras 
NT ⟶  Divider folders 
⟶  Dry boards for writing 
⟶  Duffel bags 
NT ⟶  Erasers 
⟶  FAX machines 
NT ⟶  File jackets 
NT ⟶  Flash cards 
NT ⟶  Folders 
NT ⟶  Glue and glue refills (stick and liquid) 
NT ⟶  Graph paper 
⟶  Gym bags 
NT ⟶  Highlighters 
NT ⟶  Index cards 
NT ⟶  Labels 
NT ⟶  Loose-leaf binders 
NT ⟶  Maps and globes – under $100 
NT ⟶  Markers 
NT ⟶  Masking tape 
NT ⟶  Memo pads 
NT ⟶  Modeling clay 
NT ⟶  Notebook filler paper 
NT ⟶  Notebooks 
NT ⟶  Oil paints 
NT ⟶  Paper (notebook or printer) 
NT ⟶  Paste 
NT ⟶  Pen ink 
NT ⟶  Pencil box 
NT ⟶  Pencil erasers 
NT ⟶  Pencil lead 
NT ⟶  Pencil sharpener 
NT ⟶  Pencils, including mechanical and refills 
NT ⟶  Pens, including felt, ballpoint, fountain, and refills 
NT ⟶  Portfolios 
NT ⟶  Poster board 
NT ⟶  Poster paper 
NT ⟶  Legal pads 
NT ⟶  Lunch boxes 
NT ⟶  Protractors 
NT ⟶  Rulers 
NT ⟶  Scissors 
NT ⟶  Sheet protectors 
NT ⟶  Staplers and staples 
NT ⟶  Tape and tape refills and dispenser 
NT ⟶  USB flash drives; thumb drives 
NT ⟶  Watercolor paint set 
NT ⟶  ZIP drives 

Other Items

⟶  Cellular telephones 
⟶  Crib blankets 
⟶  Diaper bags 
⟶  Eyewear 
⟶  Game controllers 
⟶  Games – board, video, computer, action, adventure, role playing 
⟶  Ice skates 
⟶  Key chains and cases 
⟶  Luggage 
⟶  Magazines 
⟶  Movies (DVD and VCR) 
⟶  MP3 players and iPods 
⟶  Musical instruments and related items 
⟶  Patterns 
⟶  PDA’s 
⟶  Periodicals 
⟶  Sewing accessories (such as measuring tapes, needles, patterns, scissors, pins, thimbles) 
⟶  Shaving kits/bags 
⟶  Suitcases 
⟶  Sunglasses 
⟶  Receiving blankets 
⟶  Tape recorders and microcassettes 
⟶  Thread 
⟶  Umbrellas 
⟶  Videogame devices 
⟶  Watch bands 
⟶  Watches 
⟶  Wigs, toupees, and chignons 
⟶  Yarn 
⟶  Zippers 

Copyright 2021 Nexstar Media Inc. All rights reserved. This material may not be published, broadcast, rewritten, or redistributed.

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