New Mexico Statutes Chapter 7. Taxation § 7-12A-7. Registration necessary to engage in business of selling tobacco products in New Mexico

Each person engaged in the business of selling tobacco products in New Mexico shall register and comply with the provisions of Section 7-1-12 NMSA 1978. Every person selling tobacco products in New Mexico shall furnish such information as may be requested by the department concerning the person's vending machines or other places of business where tobacco products are sold.