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New Mexico LAWS & TAXES
- No person shall knowingly sell, offer to sell, barter or give a tobacco product, an e-cigarette or a nicotine liquid container to a person under 18 years of age.1
- No person under 18 years of age shall procure or attempt to procure any tobacco product, e-cigarette or nicotine liquid container for the minor’s own use or for use by another minor.1
- No person shall sell, offer to sell or deliver a tobacco product, an e-cigarette or a nicotine liquid container in a form other than an original factory-sealed package.1
- No person shall sell or offer to sell any nicotine liquid container at retail in this state unless such container is child-resistant; except that for the purpose of this subsection, “nicotine liquid container” does not include a cartridge that is pre-filled and sealed by the manufacturer and that is not intended to be opened by the consumer.1
- A manufacturer shall not produce and a distributor or retailer shall not sell tobacco products that are knowingly attractive to minors.5
- The use, possession and distribution of tobacco products, e-cigarettes and nicotine liquid containers, is prohibited in school buildings, on school premises and by students at school-sponsored activities away from school grounds.2
- Clean Indoor Air Act has been amended to prohibit the use of vapor products where smoking is prohibited.4
Tobacco/Vapor 21 Law: Federal law passed December 20, 2019 prohibits sales of all tobacco and vapor products to anyone under the age of 21 years old. FDA stated law became effective on that date. States may choose to continue with current age law at the risk of losing federal funding.
Flavor Bans: Federal law prohibits the sale of closed system devices (pods, cartridges) containing e-liquid in flavors other than tobacco or menthol.
- Smoke-free tobacco products are subject to a state excise tax of 25% of the product value.3
- Open system vapor products are subject to a state excise tax of 12.5% of the wholesale product value; and closed system vapor products are subject to 50¢ per pod or cartridge, to be paid by first purchaser (ie. person engaging in business in New Mexico.)4
- 2011 New Mexico Statutes Chapter 30: Criminal Offenses
Article 49: Tobacco Products, 30-49-1 through 30-49-12 Section 30-49-3: Tobacco; prohibited sales.
- PRIMARY AND SECONDARY EDUCATION PUBLIC SCHOOL ADMINISTRATION – HEALTH AND SAFETY TOBACCO, ALCOHOL AND DRUG FREE SCHOOLS
- Sales Tax Handbook – New Mexico Tobacco Excise Taxes
- New Mexico Taxation & Revenue Tobacco Product Taxes
- 61-37-3. Prohibited sales; manufacturing; labeling; marketing; safety requirements
Updated February 2023