Tobacco Products Tax

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

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

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

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

The tax is twenty-five percent (25%) of the purchase cost of the product.

Pay the tax on or before the 25th day of the month following the month in which the taxable event occurs.