IPCPR Legislative | Shipping in New Mexico

Shipping in New Mexico

new_mexico

Shipping in New Mexico

New Mexico does not have any specific restrictions concerning the shipping of tobacco products to consumers. The federal PACT Act requirements concerning cigarettes, roll-your-own tobacco, and smokeless tobacco products apply. The federal PACT Act requires any person who sells, transfers, or ships cigarettes, roll-your-own tobacco, and smokeless tobacco into a state to register with the tobacco tax administrator of the state. The federal PACT Act requires delivery sellers to comply with shipping requirements.

 

15 U.S.C. §§ 375 to 378

 

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

 

Additional information about licensing in New Mexico is available at the Operating Your Business and Definitions link above.

New Mexico does not have any specific age verification requirements for the shipping of tobacco products to consumers. However, New Mexico has specific age verification requirements for internet sales of e-cigarettes or nicotine liquid containers. The federal PACT Act age verification requirements for the shipping of cigarettes, roll-your-own tobacco, and smokeless tobacco products apply.

 

N.M. Rev. Stat. § 30-49-3(E): Tobacco products, e-cigarettes and nicotine liquid containers; prohibited sales

 

15 U.S.C. §§ 375 to 378

The product value of tobacco products sold and shipped or given and shipped to a person in another state may be deducted from the product value subject to the tax imposed by the Tobacco Products Tax Act, provided that the Department of Taxation and Revenue may require the person to submit proof satisfactory to the Department that the tobacco products have been sold and shipped or given and shipped to a person in another state.

 

N.M. Rev. Stat. § 7-12A-5: Deduction; interstate sales

 

Additional information about taxation in New Mexico, including information about tax rates, filings, and forms, is available at the Taxation and Definitions link above.

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