NEW MEXICO (KRQE) – New Mexico’s Tax-Free Weekend is right around the corner. The annual New Mexico Gross Receipts Tax Holiday will begin at 12:01 a.m. on August 5, 2022, and conclude on August 7, 2022, at midnight. 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.

Does New Mexico tax-free weekend apply to online purchases?

Online, mail-order and telephone order purchases are eligible for the tax-free weekend if the items are both ordered and paid for during the tax-free weekend. The items also have to be billed to a New Mexico address.

List of Taxable and Nontaxable items below. (“T” is “Taxable”; “NT” is “Nontaxable”)

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

FYI-203 Gross Receipts Tax Holiday

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

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

FYI-203 Gross Receipts Tax Holiday

0→ CD (blank)
T→ 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
T→ Computer scanners
NT→ Computer speakers
T→ Computer video camera
T→ Computer software – unless bundled with a qualified computer sale
NT→ Computer Zip drives
T→ Computer/Software manuals
NT→ E-Readers (if the model has computing functions such as word processing, spreadsheets, etc.)
T→ E-Readers (Internet access only, no other computing functions)
T→ Headsets, for use with a computer
T→ Joy sticks
NT→ Printer paper
NT→ Tablet Computers

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

FYI-203 Gross Receipts Tax Holiday

NT→ Assignment books
T→ 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
T→ Books (not for school use)
NT→ Calculators – under $200
NT→ Canvas for oil painting
NT→ Cellophane (transparent) tape
NT→ Chalk
NT→ Chalkboard erasers
T→ Chalkboards
NT→ Clipboards
NT→ Construction paper
NT→ Correction tape, fluid, or pens
NT→ Colored pencils
T→ 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
T→ Digital cameras
T→ Digital video cameras
NT→ Divider folders
T→ Dry boards for writing
T→ Duffel bags
NT→ Erasers
T→ FAX machines
NT→ File jackets
NT→ Flash cards
NT→ Folders
NT→ Glue and glue refills (stick and liquid)
NT→ Graph paper
T→ 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

FYI-203 Gross Receipts Tax Holiday

T→ Cellular telephones
T→ Crib blankets
T→ Diaper bags
T→ Eyewear
T→ Game controllers
T→ Games – board, video, computer, action, adventure, role playing
T→ Ice skates
T→ Key chains and cases
T→ Luggage
T→ Magazines
T→ Movies (DVD and VCR)
T→ MP3 players and iPods
T→ Musical instruments and related items
T→ Patterns
T→ PDA’s
T→ Periodicals
T→ Sewing accessories (such as measuring tapes, needles, patterns, scissors, pins, and thimbles)
T→ Shaving kits/bags
T→ Suitcases
T→ Sunglasses
T→ Receiving blankets
T→ Tape recorders and microcassettes
T→ Thread
T→ Umbrellas
T→ Videogame devices
T→ Watch bands
T→ Watches
T→ Wigs, toupees, and chignons
T→ Yarn
T→ Zippers