Internet Sale and Purchase of Tobacco Products
IMPORTANT INFORMATION TO CONSUMERS CONCERNING
INTERNET SALES AND PURCHASES
When you purchase cigarettes on line, over the phone, or by mail from an out-of-state
retailer, the company you are buying from may not place New Mexico’s cigarette
excise tax stamp on the cigarettes or charge you sales tax for your purchase.
If you choose to purchase cigarettes from one of these sources, New Mexico law requires
you to pay the same tax you would have paid had you purchased the cigarettes from
a New Mexico retailer. Any cigarettes that do not have New Mexico’s
excise tax stamp affixed to the package and/or are not on the Attorney General’s
web directory are considered contraband and are subject to seizure. The
directory can be accessed at www.nmag.gov.
In addition, not all brands of cigarettes are legal to purchase in New Mexico. The
Attorney General maintains a list of legal brands on their
directory in this section
of the web pages. Any brands not listed are contraband and subject to seizure.
The Attorney General’s Office is charged with enforcement of the
Master Settlement Agreement. This means, you may be liable for payment if a vendor’s list
contains your name and the vendor has not paid the tax as required by New Mexico
Statute.