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When its time to file your sales and use taxes, youll need to finish a two-step process of filing the sales tax return and remitting the required sales tax dollars to the DOR

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Methodology differences create edge cases

How does a cigarette compare to a vape in terms of nicotine content

2Firsts, April 1, 2026 According to the New Mexico Department of Justice, Attorney General Ral Torrez announced that the department has filed a lawsuit against major convenience store chains and distributors, alleging that they sold flavored disposable e-cigarettes and fueled youth nicotine addiction across the state