A “first purchaser” is a person engaging in business in New Mexico who manufactures tobacco products or who purchases tobacco products for resale.
- Businesses
- Businesses
- Online Services
- Online Account Management
- Who must register a business?
- NAICS Codes
- Business Types
- Close My Business
- Business Preference Certification
- Commercial Vehicle Services
- Commercial Vehicle Services online
- E-Filing and E-Pay Mandates
- Forms & Publications
- How to Make a Payment
- Independent Contractors vs Employees
- Information for Non-Profits
- Request an Extension
- Unclaimed Property
- Tax Credits
- Tax Credits Overview & Forms
- Energy, Conservation & Preservation Tax Credits
- Employment Enhancement Tax Credits
- Film Production Tax Credit
- General Industry Incentive Tax Credits
- Gross Receipts Tax Credits
- Personal Income Tax Credits
- 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)
- Monthly Local Government Distribution Reports (CAN Distribution Detail by location)
- Motor Vehicle Taxes & Fees
- Request for Tax Reports
- 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
- Corporate Income Tax Reports
- Property Tax Reports
- Oil Natural Gas & Mineral Extraction Taxes
- Motor Vehicle Taxes & Fees
- Other Reports