Vapor Taxes - NM
New Mexico - Excise Tax: Yes on E-liquid with or without Nicotine.
No Tax on Hardware: (ECigs, Components, Parts or Accessories) unless the hardware contains e-liquid (ECBlend does not sell hardware containing e-liquid online).
Information is current as of: June 23, 2021 If you are aware of a change or error in this information, please write to HelpDesk@ecblend.com
*** INFORMATION IN THIS ARTICLE IS NOT LEGAL ADVISE OR A SUBSTITUTE FOR LEGAL ADVICE ***
DEFINITIONS: (DISCLAIMER: Underlines by ECBlend are intended only for the purpose of drawing attention to information that pertains to sales by ECBlend - Information below are references only - It is not legal advice or a substitute for legal advice. Definitions may be excerpts and may have additional language or context. For full context, visit your states websites Dept of Taxation, Tobacco Products, Attorney General, and Senate and House Bills for your state. This information is current as we know it as of the date above. If you are aware of a change or error in this information, please contact us.)
E-cigarette means “(1)...any electronic oral device, whether composed of a heating element and battery or an electronic circuit, that provides a vapor of nicotine or any other substances the use or inhalation of which simulates smoking; and (2) includes any such device, or any part thereof, whether manufactured, distributed, marketed or sold as an e-cigarette, e-cigar, e-pipe or any other product, name or descriptor....” N.M. Stat. Ann. § 7-12A-2(E) (2020); N.M. Code R. § 6.12.4.7(B) (2020); N.M. Stat. Ann. § 61-37-2(I) (2021)
Electronic nicotine delivery system means “an electronic device, including e-cigarettes, whether composed of a heating element and battery or an electronic circuit, that provides a vapor or aerosol of nicotine, the use or inhalation of which simulates smoking.” N.M. Stat. Ann. § 61-37-2(J) (2021)
Nicotine liquid means “a liquid or other substance containing nicotine where the liquid or substance is sold, marketed or intended for use in an electronic nicotine delivery system.” N.M. Stat. Ann. § 61-37-2(O) (2021)
Nicotine liquid container means “a bottle or other container of any substance containing nicotine where the substance is sold, marketed or intended for use in an e-cigarette.” N.M. Code R. 6.12.4.7(E) (2021)
Tobacco product means “a product made or derived from tobacco or nicotine that is intended for human consumption, whether smoked, chewed, absorbed, dissolved, inhaled, snorted, sniffed or ingested by any other means, including cigars, cigarettes, chewing tobacco, pipe tobacco, snuff, e-cigarettes or electronic nicotine delivery systems.” N.M. Stat. Ann. § 61-37-2(S) (2021)
Tax : 7-12A-2. Definitions. As used in the Tobacco Products Tax Act:
E-cigarette means "any electronic oral device, whether composed of a heating element and battery or an electronic circuit, that provides a vapor of nicotine or any other substance the use or inhalation of which simulates smoking and includes any such device, or any part thereof, whether manufactured, distributed, marketed or sold as an e-cigarette, e-cigar, e-pipe or any other product, name or descriptor..."
E-liquid means “liquid or other substance intended for use in an e-cigarette, not including any substance containing cannabis or oil derived from cannabis.”
Tobacco product means
(1) any product, other than cigarettes, cigars and little cigars, made from or containing tobacco;
(2) e-liquid;
(3) e-cigarettes; and
(4) closed system cartridges.”
N.M. Stat. Ann. § 7-12A-2(L) (2021)