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New Mexico Free Printable  for 2024 New Mexico Application for NM Retail Food Store Certification

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Application for NM Retail Food Store Certification
Form RPD-41295

RPD-41295 Rev.05/13/2022 New Mexico Taxation and Revenue Department Application for New Mexico Retail Food Store Certification for the Food Deduction Who Must File This Form: receipts of certain retail food stores from the sale of food intended for home consumption are deductible from gross receipts pursuant to Section 7-9-92 NMSA 1978. Note: Each store location must submit a separate RPD-41295. Important: If you are authorized to accept food stamps under the Federal Food Stamp Act, see instructions before completing this form. Part I: Business Information (Complete form in blue or black ink and use print in all fields) Business Name NMBTIN Store Name (If different than above) FEIN, SSN, or ITIN NMBTIN Chain Store Unit Number FEIN SSN, or ITIN Street Address City State Zip Code Physical Address (Location of Record) City State Zip Code Contact Name Phone Number E-mail Address Part II: Retail Store Operation Information 1. Type of business (Check one) † † † † † † † † † † † Bread route Convenient store General Store Grocery/bar Grocery/gas station Grocery/restaurant Health/natural food store Medium or small grocery store Military commissary Milk route Multi-stall farmers' market (appli- cation for multiple stalls) † Nonprofit food buying co-op † Produce route † Produce stand (single store application) † Specialty food- meat store,fish store, bakery, etc. † Supermarket (annual gross sales >$2 million) † Wholesaler † Other combination † Other food store † Other route † † † † † † † Tobacco Products Other: Specify- ______________ ___________________________ Other: Specify- ______________ ___________________________ ___________________________ ___________________________ ___________________________ ___________________________ 2. Type of business (Check one) † † † † † † Auto Parts Beer/Wine Clothing Food Stamp Issuance Gasoline Hardware Hot Food Household Supplies Liquor Lottery Tickets Motor Oil Outdoor Equipment ___________________________ ___________________________ 3. Staple foods in inventory stock (Check all that apply) † Baked goods (bread, rice pasta, cereal, chips, cookies, crackers, etc.) † Canned/frozen, packaged staple foods (including 100% juices) † Dairy Products (milk, cheese, butter, yogurt, etc.) † † † † Eggs Fish/Seafood Meat (beef, pork, lamb. etc.) Poultry/Fowl (chicken, turkey, etc.) † Produce (fruits and vegetables) 1 † Other: Specify- ______________ ___________________________ ___________________________ ___________________________ ___________________________ RPD-41295 Rev.05/13/2022 New Mexico Taxation and Revenue Department Application for New Mexico Retail Food Store Certification for the Food Deduction RPD-41295 Continued. Both page 1 and 2 must be submitted or request may be denied. Store name and chain unit number NMBTIN Part III: Staple Food Stock (Complete either A or B) A. Carry full line of groceries (Check all that apply) Complete this part if your store stocks on a continuous basis an ample variety of the types of foods listed below in each category. Check “Variety” for each staple food category you sell in your store which meets the definition of variety (see instructions). Also, check “Perishable” for each category which meets the definition of perishable (see the instructions). Staple Food Category Example of staple food items Variety Perishable Bread/Cereals Bread, cereals, pasta, grains, rice, flour o o Dairy Products Cheese, butter, milk, yogurt o o Fruits/Vegetables fruits, vegetables, 100% juice (fresh/frozen/canned) o o Meat/Poultry/Fish Beef, chicken, bacon, ham, shellfish, sandwich meats (fresh/frozen/canned) o o B. Specialty line of staple foods- Check the box below if your business sells a limited variety or line of staple foods; for example, a bakery, milk route, produce stand or meat market. Stores selling only accessory foods do not qualify. See Qualifying as a “retail food store” in the instructions. Provide the annual retail food sales and the annual gross sales at this location that you reported for the same time period for Gross Sales in Part 4 (see below) for the past two years. This may be an estimated figure. † Applying for New Mexico Retail Food Store Certification under Section B. Part IV: Staple Food Stock (Continued form page 1) 1. Gross sales reporting method (Check one) † Actual † Estimated- use ONLY if previous year information is not yet available or if this is a new store. 2. Annual sale break down, *as reported to the IRS for the last two tax years at this location: TY Federal Tax Year Annual Retail Food Sales* Annual Gross Sales* 1. 2. Part V: Signature (Required) I declare that I have examined this application, including any accompanying schedules and statements, and to the best of my knowledge and belief, it is true, correct and complete. Name (First and Last) Title Signature of above name taxpayer or agent Date Phone Number For Department Use Only This application for New Mexico Retail Food Store Certification was reviewed by the New Mexico Taxation and Revenue Department and was approved. Name of Certified New Mexico Retail Food Store Authorized Department Signature Date of Approval 2 RPD-41295 Rev.05/13/2022 New Mexico Taxation and Revenue Department Application for New Mexico Retail Food Store Certification for the Food Deduction Instructions Who is required to file RPD-41295 Effective January 1, 2005, receipts of certain retail food stores from the sale of food intended for home consumption are deductible from gross receipts pursuant to Section 7-9-92 NMSA 1978. Additional information can be located in FYI-201, Gross Receipts Tax and Certain Foods. Completing This Form Taxpayer must file one application for each location. Complete all parts of this application and all information as requested. An incomplete application may result in the denial of your request. All information submitted on this application is subject to verification by physical inspection. To qualify as a retail food store eligible to take the new deduction for sales of certain foods against gross receipts tax, the establishment either must file this application for New Mexico Retail Food Store Certification, or be currently authorized to accept Supplemental Nutrition Assistance Program (SNAP) under the federal Food Stamp Act of 1964. Be sure to transfer the business name and the New Mexico Business Tax Identification Number (NMBTIN) from the first page to the top of the second page. Sign the application. If approved, you will receive a New Mexico Retail Food Store Certification and may begin taking the deduction for qualified sales of certain foods pursuant to Section 7-9-92 NMSA 1978. A taxpayer who can accept SNAP under the federal Food Stamp Act is a retail food store for purposes of Section 7-992 NMSA 1978 for tax periods during which the taxpayer is authorized to accept SNAP. Such a taxpayer does not require state certification to take the food deduction against gross receipts. Form Submission You can mail or email your completed RPD-41295 form to the Department: Mail: NM Taxation and Revenue Department Attn: Compliance Registration Unit PO Box 8575 Albuquerque, NM 87198-8575 Qualifying As a Retail Food Store To qualify, a retail store must meet at least one of two criteria the federal government sets forth in 7 USCA 2012(o)(1): 1. An establishment, house-to-house trade route, or online entity that sells food for home preparation and consumption and— A. offers for sale, on a continuous basis, a variety of at least 7 foods in each of the 4 categories of staple foods specified in subsection (q)(1), including perishable foods in at least 3 of the categories; or B. has over 50 percent of the total sales of the establishment or route in staple foods, E-mail: [email protected] Important Definitions • Food- (1) Any food or food product intended for home consumption, except alcoholic beverages, tobacco, hot foods, and hot food products prepared for immediate consumption other than those authorized by the federal government. (2) Seeds and plants for use in gardens to produce food for the personal consumption of the eligible household. Important: Refer to 7 USCA 2012(k)(1) for a full list as set forth by the federal government. • Staple Food- (1) Meat, poultry, or fish, (2) Bread or cereals, (C) Vegetables or fruits, or (D) Dairy Products. Note: Staple foods does not include food items such as coffee, tea, cocoa, carbonated and noncarbonated drinks, candy, condiments, and spices. • Perishable Foods- staple food that is fresh, refrigerated, or frozen. 3
Extracted from PDF file 2023-new-mexico-form-rpd-41295.pdf, last modified May 2022

More about the New Mexico Form RPD-41295 Individual Income Tax TY 2023

A Retail food store that does not accept SNAP payments must file this form in order to be eligible to claim the food deduction from gross receipts

We last updated the Application for NM Retail Food Store Certification in February 2024, so this is the latest version of Form RPD-41295, fully updated for tax year 2023. You can download or print current or past-year PDFs of Form RPD-41295 directly from TaxFormFinder. You can print other New Mexico tax forms here.


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Other New Mexico Individual Income Tax Forms:

TaxFormFinder has an additional 80 New Mexico income tax forms that you may need, plus all federal income tax forms.

Form Code Form Name
Form PIT-ES Estimated Payment Voucher
Form PIT-1 Personal Income Tax Return
Form PIT-RC Rebate & Credit Schedule
Form PIT-ADJ Schedule of Additions & Deductions and Exemptions
Income Tax Instructions Individual Income Tax Instructions

Download all NM tax forms View all 81 New Mexico Income Tax Forms


Form Sources:

New Mexico usually releases forms for the current tax year between January and April. We last updated New Mexico Form RPD-41295 from the Taxation and Revenue Department in February 2024.

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About the Individual Income Tax

The IRS and most states collect a personal income tax, which is paid throughout the year via tax withholding or estimated income tax payments.

Most taxpayers are required to file a yearly income tax return in April to both the Internal Revenue Service and their state's revenue department, which will result in either a tax refund of excess withheld income or a tax payment if the withholding does not cover the taxpayer's entire liability. Every taxpayer's situation is different - please consult a CPA or licensed tax preparer to ensure that you are filing the correct tax forms!

Historical Past-Year Versions of New Mexico Form RPD-41295

We have a total of two past-year versions of Form RPD-41295 in the TaxFormFinder archives, including for the previous tax year. Download past year versions of this tax form as PDFs here:



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