Section 6. Objective

The objective of this part is to interpret, exemplify, implement and enforce the provisions of the Gross Receipts and Compensating Tax Act. [11/15/1996; 3.2.106.6 NMAC - Rn, 3 NMAC 2.18.1.6, 5/15/2001] 3.2.106.7 DEFINITIONS A. AGRICULTURAL PRODUCTS: (1) Agricultural products are those products and the intermediate stages thereof which are normally raised or grown primarily for use as fiber or food for human or animal consumption. (2) Cannabis is not an agricultural product. B. POULTRY: The term “poultry” means domestic fowl raised for sale or use in the ordinary course of business or for the production of meat, eggs, hides or feathers for sale or use in the ordinary course of business.