A “first purchaser” is a person engaging in business in New Mexico who manufactures tobacco products or who purchases tobacco products for resale.
- Online Services
- Businesses
- Taxpayer Advocate
- Account Management
- File a Return
- Make A Payment
- Non Taxable Transaction Certificates
- Register Your Business
- View Your Filing History
- Unclaimed Property
- Motor Vehicle Services
- Forms & Publications
- Commercial Vehicle Services
- Request a Managed Audit
- GIS Data Files and Tools
- NM Business Taxes
- Gross Receipts Location Code and Tax Rate Map
- Pass-Through Entity
- Gross Receipts
- Wage Withholding Tax
- Cannabis Excise Tax
- Compensating Tax
- Corporate Income & Franchise Tax
- Workers’ Compensation
- Other NM Taxes
- Tax Tables
- Business Preference Certification
- Oil, Natural Gas and Mineral Extraction Taxes
- Small Business Saturday
- Insurance Premium Tax Program
- Tax Credits
- Tax Credits Overview & Forms
- Conservation & Preservation Tax Credits
- Employment Enhancement Tax Credits
- Film Production Tax Credit
- General Industry Incentive Tax Credits
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- Specific Industry Incentive Tax Credits
- How to Request a Ruling
- Inspection of Public Records Request
- Governments
- Overview
- Local Government Liaison
- Monthly Local Government Distribution Reports (RP-500)
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- Motor Vehicle Taxes & Fees
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- Gross Receipts Location Code and Tax Rate Map
- Property Tax Districts Map
- Presentations & Reports
- Economic & Statistical Information
- Overview
- Gross Receipts Taxes
- Monthly Local Government Distribution Reports (CAN Distribution Detail by location)
- Combined Fuel Tax Distribution Reports (CFT)
- Personal Income Tax Reports
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- Property Tax Reports
- Oil Natural Gas & Mineral Extraction Taxes
- Motor Vehicle Taxes & Fees
- Other Reports