Monthly Cigarette Stamps Distribution Report

The Monthly Cigarette Stamps Distribution Report provides distributed quantity information on different types of cigarette tax stamps.

20’s: A stamp provides proof that tax has been paid for a package of 5, 10 or 20 cigarettes.

25’s: A stamp provides proof that tax has been paid for a package of 25 cigarettes.

Tax Exempt: A stamp is provided free of charge to qualifying distributors. Effective July 1, 2010, cigarette packages with a tax-exempt stamp affixed may not be distributed or sold to an Indian nation, tribe or pueblo in New Mexico, or to a tribal member for use or sale on that Indian nation, tribe or pueblo. Cigarette packages with a tax-exempt stamp affixed may only be distributed or sold to a New Mexico state or federal governmental entity in New Mexico.

Tax Credit: A stamp indicates that the cigarette package is to be or has been sold for resale, to a retailer located on land of a tribe that has imposed a qualifying tribal cigarette tax. Effective July 1, 2010, 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.