http://www.taosnews.com/stories/lawmakers-eye-pet-food-fee-to-fund-spay-neuter-efforts,45420

"Two New Mexico legislators are proposing a special tax on pet food to raise money for spay and neutering fees for dogs and cats, a measure aimed at reducing the population of unwanted animals in the state. House Bill 64, sponsored by Reps. Carl Trujillo, D-Santa Fe, and Debbie Rodella, D-EspaƱola, would impose an increase on commercial pet food registration fees from $2 per label to $100 per label of food each year."