Section 7. Definitions

A. As used in Section 7-9-95 NMSA 1978 “standard classroom” means a classroom that: (1) is located in a school; (2) is configured for a general education curriculum; and (3) does not contain specialized equipment such as scientific laboratory equipment or musical instruments. B. As used in Section 7-9-95 NMSA 1978 “school supplies normally used by students in a standard classroom for educational purposes” means implements and materials used by typical students of a general education curriculum. These include notebooks, paper, writing instruments, crayons, art supplies, paper clips, staples, staplers, scissors, and rulers valued at under $30 per unit, book bags, backpacks, maps and globes valued at under $100 per unit, and handheld calculators valued under $200. The items that qualify as school supplies for the deduction under Section 7-9-95 NMSA 1978 do not have to be used for school; they only have to be items normally used by students in a standard classroom setting.