New Mexico tobacco and nicotine laws

What New Mexico has enacted on tobacco and nicotine, what each law requires, and what the bills still moving would do. New Mexico is one of 37 states that enacted a tobacco and nicotine law in the 2025 and 2026 sessions.

Bills in scope
4bills in scope
Past committee
2past committee
Most recent action
24 March 2026most recent action

Tobacco and nicotine laws enacted in New Mexico

One tobacco and nicotine law enacted in the New Mexico Legislature in the 2025 and 2026 sessions, newest first. Each links to the legislature's own page.

  • HB 291TAX CHANGESEnacted 5 March 2026

    What it requires: The secretary of taxation and revenue may pay attorney fees and costs from revenue distributions. When an extension of time to file a return is granted, interest does not accrue during the extension period. A taxpayer in good standing on an installment agreement is not considered delinquent for license or permit renewal purposes.

    Excise taxes and stamps

Tobacco and nicotine bills in New Mexico

The bills not yet law, furthest along first, with what each would do.

1Enacted

1Past committee

2Introduced or inactive

4 bills in scope

Past committee

1

SB 20INCREASE CIGARETTE & TOBACCO PRODUCTS TAXESPassed chamber

What it would do: Increases the tobacco products tax rate from 25% to 40% of wholesale price, redefines tobacco products to include e-liquids and e-cigarettes, and creates a nicotine use prevention and control fund receiving 35% of net tax receipts, effective July 1, 2025.

Introduced or inactive

2

SB 121INCREASE TOBACCO PRODUCTS TAXIn committee

What it would do: Increases the tobacco products tax rate from twenty-five percent to forty percent of wholesale price, creates a nicotine use prevention and control fund, and directs thirty-five percent of net receipts from the tax increase to that fund for nicotine prevention programs for ages five to twenty-five.

HB 268TOBACCO PRODUCTS ACT CHANGESIn committee

What it would do: Requires manufacturers of electronic nicotine delivery systems and nicotine liquids to register products annually with the state division by August 1, 2025, and establishes a public directory of approved products. Imposes civil penalties and license suspensions on retailers and distributors selling unlisted products, and requires out-of-state manufacturers to post a $25,000 surety bond and appoint a registered agent.

Bill titles link to the New Mexico Legislature's own page.

What LawSignals covers

What counts as tobacco and nicotine legislation

In scope: Flavor bans and product standards; vapor product directories; licensing; excise taxes and stamps; minimum age and youth access; online and delivery sales; nicotine pouches and new products; and escrow, marketing and smoke-free rules.

Questions

Does New Mexico have a tobacco and nicotine law?

Yes. New Mexico enacted 1 tobacco and nicotine law in the 2025 and 2026 sessions, among them HB 291. Each is listed on this page with what it requires.

Which tobacco and nicotine bills are moving in New Mexico?

1 bill not yet law has passed a committee or a chamber, the furthest along SB 20 (passed chamber).

Are these summaries reviewed by a lawyer?

No. Which bills count as Tobacco and nicotine bills, and the line on what each law requires or each bill would do, are drafted by software from the bill's own text and not reviewed by an attorney. Every bill links to the legislature's own record: read the text before relying on it. The list covers bills from the 2025 and 2026 sessions.

Know when New Mexico's tobacco and nicotine law changes

An alert when a bill moves, and one report a month on what changed in every state and Congress.