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New Mexico Consumer Tax Laws
More Information on Consumer Tax Laws
| Sales Tax | 5% §7-9-4 |
| Cigarette Tax | 4.55¢/cigarette §7-12-3 |
| Gasoline Tax per Gallon | 17¢ §7-13-3 |
| Use Tax | 5% §7-9-7 |
| Liquor Tax | Beer 41¢ /gal.; Wine 45¢ per liter; Spirits $1.60per liter §7-17-5 |
| Gambling Tax | 20% net take to purse for race track §60-2E-47 |
Note: State laws are constantly changing -- contact an attorney or conduct your own legal research to verify the state law(s) you are researching.
Research the Law:
- Official State Codes - Links to the official online statutes (laws) in all 50 states and DC.
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