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New Mexico Cannabis Tax Obligations Guidance

State tax guidance for cannabis businesses covering gross receipts, cannabis excise tax, registration, filing, deductions, and compliance responsibilities.

About this program

Visit the program website for full details.

Eligibility

Eligible users are New Mexico cannabis producers, retailers, manufacturers, couriers, microbusinesses, and other cannabis operators that need to understand and comply with state cannabis tax obligations.

Requirements

  • Operate or plan to operate a cannabis business in New Mexico
  • Register with the New Mexico Taxation and Revenue Department as required
  • Track cannabis sales, taxable receipts, excise tax, gross receipts tax, deductions, and records