Form Rpd-41192 - Tobacco Products Tax - New Mexico Taxation And Revenue Department

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RPD-41192
State of New Mexico - Taxation and Revenue Department
Rev. 08/2003
TOBACCO PRODUCTS TAX
WHO MUST FILE THIS FORM: For the manufacture or aquisition of tobacco products in New Mexico for sale in the ordinary
course of business, there is imposed an excise tax at the rate of 25% of the product value of the tobacco products. Tobacco product
means any product, other than cigarettes, made from or containing tobacco, and includes cigars, snuff, and other tobacco products
produced for chewing or smoking. The tobacco products tax shall be paid by the first purchaser on or before the 25th day of the
month following the month in which the product is purchased, or recieved if the products are aquired for consignment sales in
New Mexico. A report is due even if no tax is due for the month reported.
Product value means the amount paid, net of any discounts taken and allowed for tobacco products, or
in the case of tobacco products received on consignment, the value of the tobacco products received, or
in the case of tobacco prodcuts manufactured and sold in New Mexico, the proceeds from the sale by the manufacuter of the
tobacco products.
Where to file: Mail the TOBACCO PRODUCTS TAX REPORT (Form RPD-41192) along with payment to: Taxation and Revenue
Department, Cigarette Tax Unit, P.O. Box 25123, Santa Fe, New Mexico 87504-5123. For assistance call (505) 827-6842.
Report period
CRS identification number
Name
Address
City
State
Zip code
Snuff, Chewing,
Cigars
UNTAXED PURCHASES
Smoking
1. Total tobacco products received (at manufacturer's
sales price)
DEDUCTIONS
2. Interstate sales
3. Federal/military/state sales
4. Total deductions (add lines 2 and 3)
5B.
5A.
5. Total products sold or held for sale on which tax was
not previously paid (line 4 minus line 1)
6. Total tax due (Enter the sum of lines 5A and 5B multiplied
by 25% of the amount paid net discounts taken or allowed)
7. Penalty if filed or paid late
$
(2% per month but not less than $5.00)
$
8. Interest if paid late (0.041% per day)
$
9. TOTAL AMOUNT DUE
Signature
Title
Date

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