New Mexico Statutes
Article 12 - Cigarette Tax
Section 7-12-4 - Exemption.

A. Exempted from the cigarette tax are sales of cigarettes:
(1) to the United States or any agency or instrumentality thereof or the state of New Mexico or any political subdivision thereof;
(2) to a tribe, or to a tribal member licensed by the governing body of a tribe for use or sale on that tribe's land, if the tribe has in place a qualifying tribal cigarette tax; and
(3) sales that the state is prohibited from taxing by a provision of the United States constitution or the constitution of the state of New Mexico.
B. As used in this section, the term "agency or instrumentality" does not include persons who are agents or instrumentalities of the United States for a particular purpose or only when acting in a particular capacity or corporate agencies or instrumentalities.
History: Laws 1943, ch. 95, § 13; 1941 Comp. Supp., § 76-1613; reenacted as 1953 Comp., § 72-14-4 by Laws 1971, ch. 77, § 4; 1992, ch. 37, § 1; 2010 (2nd S.S.), ch. 5, § 6.
The 2010 (2nd S. S.) amendment, effective July 1, 2010, in Subsection A(2), at the beginning of the sentence, deleted "the governing body" and added "a tribe"; after "a tribe, or to", deleted "any enrolled" and added "a"; after "licensed by the governing body of", deleted "any Indian nation" and added "a"; after "governing body of a tribe", deleted "or pueblo"; after "for use or sale on that", deleted "reservation or pueblo grant" and added the remainder of the sentence.
The 1992 amendment, effective May 20, 1992, added the subsection designations; in Subsection A, added the paragraph designations, added "to the governing body or to any enrolled tribal member licensed by the governing body of any Indian nation, tribe or pueblo for use or sale on that reservation or pueblo grant; and" at the beginning of Paragraph (2), added "sales" at the beginning of Paragraph (3), and made a stylistic change; and, in Subsection B, substituted "As used in this section" for "As used herein".

Structure New Mexico Statutes

New Mexico Statutes

Chapter 7 - Taxation

Article 12 - Cigarette Tax

Section 7-12-1 - Cigarette Tax Act; short title.

Section 7-12-2 - Definitions.

Section 7-12-3 - Excise tax on cigarettes; reduction of rate for certain cigarettes.

Section 7-12-3.1 - Cigarette inventory tax; imposition of tax; date payment of tax due.

Section 7-12-3.2 - Cigarette inventories.

Section 7-12-4 - Exemption.

Section 7-12-4.1 - Cigarette tax; tribal sales; tax-credit stamps.

Section 7-12-5 - Affixing stamps.

Section 7-12-6 - Waiver of requirement that stamps be affixed.

Section 7-12-7 - Sale of stamps; prices.

Section 7-12-8 - Redemption of stamps.

Section 7-12-9 - Repealed.

Section 7-12-9.1 - Licensing; general licensing provisions.

Section 7-12-9.2 - Distributor's license.

Section 7-12-9.3 - Manufacturer's license.

Section 7-12-9.4 - Retail sale of cigarettes.

Section 7-12-10 - Repealed.

Section 7-12-10.1 - Retention of invoices and records; inspection by department.

Section 7-12-11 - Export sellers; physical segregation of cigarettes to be exported.

Section 7-12-12 - Shipment of unstamped cigarettes in New Mexico.

Section 7-12-13 - Repealed.

Section 7-12-13.1 - Civil penalties.

Section 7-12-13.2 - Criminal offenses; criminal penalties; seizure and destruction of evidence.

Section 7-12-14 - Repealed.

Section 7-12-15 - County and municipality recreational fund; distribution.

Section 7-12-16 - County and municipal cigarette tax fund; distribution.

Section 7-12-17 - Reporting requirements; penalty.

Section 7-12-18 - Reports.

Section 7-12-19 - Intergovernmental agreements; no waiver of sovereign immunity.