New Mexico


On 4 April 2019 Governor Michelle Lujan Grisham signed House Bill 6, which amended numerous current tax laws and introduced new revenue measures. The law coincided with a regulatory change that added vaping to the indoor smoking ban.

E-liquid taxes

Sections 42 and 43 of House Bill 6 amend the Tobacco Products Tax. A tax on e-liquid is created but the structure and rate of the tax differ depending on the size and nature of the container in which it is sold. On the sale of e-liquid a tax of 12.5% of the value is imposed on the first purchaser.

Open vs. closed systems

In the case of a closed system cartridge, an excise tax at a rate of fifty cents ($.50) per closed system cartridge is imposed. The Tobacco Products Tax as amended defines a closed system cartridge as “a single-use, pre-filled disposable cartridge containing five milliliters or less of e-liquid for use in an e-cigarette”.

These provisions went into effect on 1 July 2019.


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Categorised in: Country, Electronic cigarettes, Excise tax, New Mexico, USA

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