{"id":1383,"date":"2020-10-21T15:54:47","date_gmt":"2020-10-21T21:54:47","guid":{"rendered":"https:\/\/www.tax.newmexico.gov\/tax-professionals\/?p=1383"},"modified":"2020-10-21T15:55:18","modified_gmt":"2020-10-21T21:55:18","slug":"tobacco-products-tax","status":"publish","type":"post","link":"https:\/\/www.tax.newmexico.gov\/tax-professionals\/2020\/10\/21\/tobacco-products-tax\/","title":{"rendered":"Tobacco Products Tax"},"content":{"rendered":"\n[et_pb_section fb_built=&#8221;1&#8243; _builder_version=&#8221;4.6.6&#8243; _module_preset=&#8221;default&#8221;][et_pb_row _builder_version=&#8221;4.6.6&#8243; _module_preset=&#8221;default&#8221;][et_pb_column type=&#8221;4_4&#8243; _builder_version=&#8221;4.6.6&#8243; _module_preset=&#8221;default&#8221;][et_pb_text _builder_version=&#8221;4.6.6&#8243; _module_preset=&#8221;default&#8221; hover_enabled=&#8221;0&#8243; sticky_enabled=&#8221;0&#8243;]<p>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.<\/p>\n<p>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.\u00a0For information on legislative changes that took effect July 1, 2019 see<span>\u00a0<\/span><a href=\"https:\/\/realfile.tax.newmexico.gov\/B-500.39%20-%20E-liquid%20and%20Closed%20System%20Cartridges%20Taxation.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">B-500.39 \u2013 E-liquid and Closed System Cartridges Taxation<\/a>.<\/p>\n<h3>Links<\/h3>\n<p><a href=\"https:\/\/tap.state.nm.us\/tap\/\" target=\"_blank\" rel=\"noopener noreferrer\">Manage your account online<\/a><br \/> <a href=\"http:\/\/trd.amazon.sks.com\/Businesses\/register-your-business.aspx\">Who Must Register?<\/a><br \/> <a href=\"http:\/\/www.tax.newmexico.gov\/forms-publications.aspx\">Forms<\/a><br \/> <a href=\"http:\/\/www.tax.newmexico.gov\/forms-publications.aspx\">Bulletins<\/a><br \/> <a href=\"http:\/\/www.nmag.gov\/the_office\/litigation\/tobacco-product-compliance\" target=\"_blank\" rel=\"noopener noreferrer\">Tobacco Product Compliance Information<\/a>\u00a0(Attorney General&#8217;s Office)<br \/> <a href=\"http:\/\/www.nmag.gov\/the_office\/litigation\/tobacco-product-compliance\/tobacco-directory\" target=\"_blank\" rel=\"noopener noreferrer\">Tobacco Manufacturers Directory<\/a>\u00a0(Attorney General&#8217;s Office) Statutory Reference: Look for\u00a0<a href=\"http:\/\/www.nmonesource.com\/\" target=\"_blank\" rel=\"noopener noreferrer\">Chapter 7, Article 12A NMSA 1978<\/a>\u00a0in the New Mexico State Statutes.<\/p>\n<h3>Tobacco Tax Forms and Documents<\/h3>\n<p><iframe loading=\"lazy\" class=\"realFileiframe\" frameborder=\"0\" height=\"800\" src=\"http:\/\/rfcmstrd.sks.com\/?folderGUID=dcd1b7af-3047-4e47-8b76-4455198e34a0\" width=\"100%\"><\/iframe>;<\/p>\n<div class=\"blogClearBoth\"><\/div>\n<p>&nbsp;<\/p>\n<p><a href=\"\/other-all-%20nm-taxes\">back to list<\/a><\/p>\n[\/et_pb_text][\/et_pb_column][\/et_pb_row][\/et_pb_section]\n","protected":false},"excerpt":{"rendered":"<p>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 [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_et_pb_use_builder":"on","_et_pb_old_content":"","_et_gb_content_width":"960","footnotes":""},"categories":[23],"tags":[],"class_list":["post-1383","post","type-post","status-publish","format-standard","hentry","category-all-nm-taxes"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Tobacco Products Tax : Tax Professionals<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.tax.newmexico.gov\/tax-professionals\/2020\/10\/21\/tobacco-products-tax\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Tobacco Products Tax : Tax Professionals\" \/>\n<meta property=\"og:description\" content=\"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. 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