To qualify for the deduction, clothing or shoes must be priced at less than $100 per unit. The price limit for desktop, laptop, tablets or notebook computers is $1,000, and for related computer hardware it is $500. School supplies for use in standard, general-education classrooms must be under $30 per unit. There are items specifically excluded by statute in all categories. Those items are always taxable.
For more info, check out http://www.tax.newmexico.gov/tax-holiday.aspx#:~:text=The%20tax%20holiday%20begins%20at,the%20items%20%E2%80%9Ctax%20free.%E2%80%9D