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New Mexico Grocery Tax (2026)

Permitted: Qualifying grocery food sold by retail food stores is deductible from gross receipts tax (Section 7-9-92 NMSA), so groceries are generally untaxed; alcoholic beverages, tobacco, and prepared hot food do not qualify.

PermittedVerified Jul 16, 2026

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Official source: realfile.tax.newmexico.gov →

General legal information, not legal advice — verify important decisions with a licensed attorney.

Grocery Tax in states bordering New Mexico

The same rule in each neighboring state LawLert has verified, from that state’s own official source.

ArizonaPermitted
Food for home consumption (groceries) is exempt from Arizona's state transaction privilege (sales) tax under A.R.S. § 42-5102; food for consumption on the premises (prepared/restaurant food) is taxable. City tax treatment of groceries can vary — check local rates.
Verified Jul 3, 2026 · Source: azleg.gov · Full Arizona rule →
ColoradoPermitted
Food for home consumption is exempt from the 2.90% state sales tax; some home-rule cities and counties still tax food (check locally).
Verified Jul 4, 2026 · Source: tax.colorado.gov · Full Colorado rule →
OklahomaConditional
State grocery tax eliminated Aug 29, 2024 (HB 1955) — but local sales taxes still apply to food.
Verified Aug 27, 2026 · Source: oklahoma.gov · Full Oklahoma rule →
TexasPermitted
Groceries (food products such as flour, bread, milk, eggs, fruits, and vegetables) are exempt from sales tax (Tax Code Sec. 151.314). Soft drinks, candy, prepared/hot food, and individual-sized snack portions are taxable.
Verified Jul 19, 2026 · Source: comptroller.texas.gov · Full Texas rule →
UtahConditional
Groceries taxed at a reduced 3% combined rate (1.75% state + 1.25% local).
Verified Jul 13, 2026 · Source: tax.utah.gov · Full Utah rule →

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