N.M. Stat. § 57-14-2
Definitions.
As used in the Price Discrimination Act:
A. "person" means an individual, partnership, association, corporation, joint-stock
company or business trust;
B. "price" means the net price to the buyer after deduction of all discounts, rebates
or other price concessions paid or allowed by the seller;
C. "commerce" means trade within this state; and
D. "commodity" means any movable article or any commercial service sold in
commerce.