Form Rpd-41158 - Purchase Order For New Mexico Cigarette Stamps Page 2
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2State of New Mexico - Taxation and Revenue Department
RPD-41158
Rev 07/2010
PURCHASE ORDER FOR NEW MEXICO CIGARETTE STAMPS
- IMPORTANT CHANGES-
Changes Affecting Tax Stamps
Effective July 1, 2010, cigarette packages with a tax-exempt stamp affixed may not be distributed or
sold to an Indian nation, tribe or pueblo in New Mexico, or to a tribal member for use or sale on that
Indian nation, tribe or pueblo. Cigarette packages with a tax-exempt stamp affixed may only be dis-
tributed or sold to a New Mexico state or federal governmental entity in New Mexico.
The new "tax-credit" stamp, when affixed to a package of cigarettes, indicates that the cigarette
package is to be or has been sold for resale, to a retailer located on land of a tribe that has imposed
a qualifying tribal cigarette tax. The retailer must be a tribe or tribal member licensed or approved by
the tribe to sell cigarettes on that tribe’s land, and that the tribe has certified to the Department that
the tribe has in effect a qualifying tribal cigarette tax. A qualifying tribal cigarette tax is an excise tax,
privilege or similar tax at a minimum rate of (1) $0.375 per cigarette if the cigarettes are packaged in
lots of 20 or 25; (2) $.075 per cigarette if the cigarettes are packaged in lots of 10; or (3) $0.15 per
cigarette if the cigarettes are packaged in lots of 5.
Pre-ordering the New Tax-credit Stamp
To give distributors time to prepare for July 1, 2010, a revised Form RPD-41158, Purchase Order
for New Mexico Cigarette Stamps, is released and the new tax-credit stamps can be ordered for
shipment or pick-up beginning June 21, 2010. You may pre-order the new tax-credit stamps, how-
ever you may not sell or distribute packages of cigarettes with the new tax-credit stamp affixed
until July 1, 2010. Any new tax-credit stamps obtained from the Department must be on-hand
and unaffixed on June 30, 2010. At the close of business on June 30, 2010, after taking inventory
of stamps on hand for purposes of Form RPD-41278, Cigarette Inventory Tax Return,* you may
affix the new tax-credit stamps to packages of cigarettes for delivery or sale to a qualified retailer
located on land of a tribe that has imposed a qualifying tribal cigarette tax.
*Do not include inventory of the new tax-credit stamps on Form RPD-41278, Cigarette Inventory
Tax Return.
When completing Form RPD-41315, Cigarette Distributor’s Monthly Report, and Schedules for
report periods prior to July 1, 2010, you are not provided space to record inventories and trans-
actions for the new tax-credit stamp. You should not affix tax-credit stamps during the reporting
period of June 2010. For report periods beginning on or after July 1, 2010, you should use the new
revised forms for cigarette distributor reporting.
The Taxation and Revenue Department posts a list of qualifying Indian nations, tribes or pueblos. If
the Indian nation, tribe or pueblo has not imposed a qualifying tribal cigarette tax, you may only dis-
tribute or sell to a retailer located on the land of a tribe cigarette packages with a 20 or 25 stick stamp
affixed.
Changes Affecting Delivery of Stamp Purchases
Cigarette stamps may be picked up or may be shipped using UPS or FedEx. Effective July 1, 2010, the
Department will no longer provide UPS ground shipping free of charge. When completing Form, RPD-
41158, Purchase Order for New Mexico Cigarette Stamps, you must indicate the method of delivery
and provide the Department with a shipper number.
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