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RPD 41188

State of New Mexico - Taxation and Revenue Department

Rev. 07/2010

Non-Participating Manufacturer Brand Cigarettes Distributed or Sold

Instructions

Page 1 of 2

to establish a qualified escrow fund and to deposit into that fund a certain per-

Who Must File: Distributors, manufacturers and retailers who distribute or sell

cigarettes, including “little cigars” and roll-your-own tobacco products made by

centage of the proceeds from each cigarette distributed or sold in New Mexico.

Non-participating Manufacturers (NPM), must report the distributions or sales

To ensure compliance, the New Mexico Taxation and Revenue Department is

in New Mexico on Form RPD-41188, Non-participating Manufacturer Brand

required to collect information on non-participating and foreign-manufactured

brands of cigarettes distributed or sold in New Mexico. See Sections 6-4-12

Cigarettes Distributed or Sold. Report all cigarettes, including “little cigars” and

roll-your-own tobacco products, upon which you have affixed a New Mexico

and 6-4-13 NMSA 1978.

excise tax stamp, tax-exempt stamp or tax-credit stamp to the package or paid

Definitions:

tobacco products tax to the Department. IMPORTANT: Cigarettes to which

you have affixed a New Mexico cigarette tax-exempt or tax-credit stamp are

“Cigarette” means any roll of tobacco or any substitute for tobacco wrapped

required to be reported on Form RPD-41188.

in paper or other substance not containing tobacco; or a roll of tobacco that is

wrapped in any substance containing tobacco, other than 100% natural leaf

If you are a licensed manufacturer, licensed distributor or a retailer, report

tobacco, and which because of its appearance, the type of tobacco used in the

“roll-your-own” NPM tobacco products to which you have paid the New Mexico

filler, its packaging and labeling, or its marketing and advertising, is likely to be

tobacco products tax, in the report month that the product was distributed or

offered to, or purchased by consumers as a cigarette, and includes bidis and

sold. If you are a licensed distributor, also report NPM cigarettes including

kreteks. “Cigarette” includes certain small cigars sold in packages similar to

“little cigars”, to which you have affixed a New Mexico excise tax stamp, tax-

cigarettes. If a small cigar is wrapped in something other than 100% tobacco,

exempt stamp, or tax-credit stamp in the report month that the product was

or because of its appearance, the type of tobacco used in the filler, its packag-

distributed or sold.

ing and labeling, or its marketing and advertising, is likely to be offered to, or

Attach Form RPD-41188, Non-participating Manufacturer Brand Cigarettes

purchased by consumers as a cigarette, it is a cigarette for purposes of the

Distributed or Sold, to Form RPD-41315, Cigarette Distributor’s Monthly Re-

Cigarette Tax Act.

port, to Form RPD-41311, Cigarette Manufacturer’s Monthly Report, or to Form

RPD-41192, Tobacco Products Tax Return, if you are a retailer who is a first

“Roll-your-own tobacco” means a product which contains nicotine, is in-

purchaser of tobacco products. Submit the report to the Department by the

tended to be burned or heated under ordinary conditions of use, and because

of its appearance, packaging and labeling, or the type of tobacco used, is likely

25th day of the month following the close of the report month. For assistance

to be offered to, or purchased by a consumer as a “roll-your-own” cigarette

call (505) 827-6842.

product. The latter part of this description regarding intended or likely use for

Since 2003, only brand name and brand families of cigarette tobacco products,

the product is important, and product labeling is generally the determining fac-

that are compliant with the Tobacco Master Settlement Agreement (MSA) and

tor. Tobacco which might popularly be considered a “dual use” tobacco (both

the Tobacco Escrow Fund Act, may be sold or distributed in New Mexico. The

as a pipe tobacco and a “roll-your-own” tobacco) should be evaluated based

New Mexico Attorney General’s “Tobacco Manufacturers Directory” is the

on product labeling.

directory of brand names and families of cigarette tobacco products, for both

“Manufacturer” means the first manufacturer, processor, or importer of a to-

participating and non-participating manufacturers, who are compliant under

bacco product intended for legal marketing in the United States. The existence

the MSA or as required by the Tobacco Escrow Fund Act. A brand of cigarette

of a sufficient Surgeon General’s warning statement on the package indicates

or tobacco product not included in the directory is considered contraband and

intent to market the product within the U.S. In the case of “roll-your-own to-

subjects its manufacturer, distributor or retailer to civil penalties and other

bacco” imported from another country, the first importer who intended to market

sanctions and the product to seizure.

product within the U.S. is considered to be the “manufacturer”.

About Non-participating Manufacturers. According to New Mexico statutes,

Sections 6-4-12 and 6-4-13, NMSA 1978, tobacco product manufacturers sell-

“Distributor” means any person who is required to obtain a license to engage

in the business of selling cigarettes in New Mexico pursuant to Section 7-12-9.1

ing or distributing cigarettes including “little cigars” and “roll-your-own” tobacco

NMSA 1978, and who is required to obtain a New Mexico license according

products in New Mexico that have not become parties to the MSA, are required

Form Rpd-41188 - Non-Participating Manufacturer Brand Cigarettes Distributed Or Sold Page 2

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