Tobacco Products Tax 

New Mexico imposes the tobacco products tax (TPT) for the manufacture or acquisition of tobacco products in New Mexico that are intended for distribution in the ordinary course of business and for the consumption of tobacco products in New Mexico. A tobacco product is any product, other than cigarettes, made from or containing tobacco.

The first purchaser of tobacco products pays the tax at a rate of 25% of the value of the tobacco product on or before the 25th day of the month following the month in which the taxable event occurs. Certain deductions and exemptions may apply.

Contact Information

New Mexico Taxation and Revenue Department
Cigarette Tax Unit
P.O. Box 25123
Santa Fe, NM 87504-5123
For assistance, call (505) 827-6842
Or for tax return help, email us at OtherTaxes@state.nm.us


Links

Manage your account online
Who Must Register?
Forms
Bulletins
Tobacco Product Compliance Information (Attorney General's Office)
Tobacco Manufacturers Directory (Attorney General's Office) Statutory Reference: Look for Chapter 7, Article 12A NMSA 1978 in the New Mexico State Statutes.

Frequently Asked Questions

Q. In general, who is responsible for paying the Tobacco Products Tax?

Answer:
The “first purchaser” of tobacco products in New Mexico is responsible.

Q. Who is considered a “first purchaser”?

Answer:
A “first purchaser” is a person engaging in business in New Mexico who manufactures tobacco products or who purchases tobacco products for resale.

Q. What are considered tobacco products?

Answer:
Any products, other than cigarettes, made from or containing tobacco are considered tobacco products.

Q. How do I pay tobacco tax?

Answer:
Pay Tobacco tax monthly using Form RPD-41192, Tobacco Products Tax Return .

Q. How much is the tax?

Answer:
The tax is twenty-five percent (25%) of the purchase cost of the product.
  • Message from the Secretary
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