The “first purchaser†of tobacco products in New Mexico is responsible.
In general, who is responsible for paying the Tobacco Products Tax?
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Tobacco Products Tax
Who is considered a “first purchaser”?
A “first purchaser†is a person engaging in business in New Mexico who manufactures tobacco products or who purchases tobacco products for resale.
What are considered tobacco products?
Any products, other than cigarettes, made from or containing tobacco are considered tobacco products.
How do I pay tobacco tax?
Pay Tobacco tax monthly using Form RPD-41192, Tobacco Products Tax Return.
How much is the tax?
The tax is twenty-five percent (25%) of the purchase cost of the product.
When is the tax due?
Pay the tax on or before the 25th day of the month following the month in which the taxable event occurs.