Members of an Indian nation, tribe, or pueblo that has enacted a cigarette tax that the department has determined is a qualifying tribal cigarette tax under Section 7-12-2 NMSA 1978  are eligible to receive cigarettes with affixed tax credit stamps.

The following Tribes, Pueblos and Nations are eligible to receive tax credit stamps:

  • Fort Sill Apache Tribe
  • Mescalero Apache Tribe
  • Indian Pueblo Cultural Center (19 New Mexico Pueblos)
  • Jicarilla Apache Nation
  • Nambe Pueblo
  • Ohkay Owingeh Pueblo
  • Picuris Pueblo
  • Pueblo de San Ildefonso
  • Pueblo of Acoma
  • Pueblo of Cochiti
  • Pueblo of Isleta
  • Pueblo of Jemez
  • Pueblo of Kewa (formerly Santo Domingo Pueblo)
  • Pueblo of Laguna
  • Pueblo of Pojoaque
  • Pueblo of Sandia
  • Pueblo of San Felipe
  • Pueblo of Santa Ana
  • Pueblo of Santa Clara
  • Pueblo of Taos
  • Pueblo of Tesuque
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