Effective January 1, 2005, the New Mexico gross receipts (sales) tax on food is eliminated. The deduction can be applied to the sale of food that is not already exempt or deductible and is separately stated when purchased in a “food retail store.” “Food” as defined in the federal food stamp program only includes food and food products for home consumption. “Food retail store” refers to a place that sells food or food products for home preparation and consumption. (House Legislation, HB 625, effective as noted above)