Each person engaged in the business of selling tobacco products in New Mexico must register with the Taxation and Revenue Department by submitting an Application for Business Tax Identification Number (Form ACD-31015) and a Registration for Special Tax Programs (Form RPD 41218). Registration certificates are valid until terminated or revoked.
N.M. Stat. § 7-12A-7: Registration necessary to engage in business of selling tobacco products in New Mexico
Persons manufacturing or acquiring tobacco products in New Mexico for distribution in the ordinary course of business are required to file a Tobacco Products Tax Return (Form RPD-41192) on or before the 25th day of each month, along with payment for taxes due.
N.M. Stat. § 7-12A-3(c): Imposition and rate of tax; denomination as “tobacco products tax;” date payment of tax due
Registration forms and tax filings can be submitted to the Taxation and Revenue Department online through the Taxpayer Access Point at https://tap.state.nm.us/tap/_/.
Cigar bars may allow smoking and drinking in their establishments if they:
are devoted to the selling or serving of alcoholic beverages for consumption by patrons on the premises and the serving of food is only incidental to the consumption of those beverages, and
are engaged in the business of selling cigars for consumption by patrons on the premises and generate 10% or more of their total annual gross revenue or at least $10,000 in annual sales from the sale of cigars, not including any sales from vending machines. A cigar bar that fails to generate at least 10% of its total annual sales from the sale of cigars in the calendar year after December 31, 2006, not including sales from vending machines, shall not be defined as a cigar bar and shall not thereafter be known as such regardless of sales figures.