A. Exempted from the cigarette tax are sales of cigarettes:

(1) to the United States or any agency or instrumentality thereof or the state of New Mexico or any political subdivision thereof;

(2) to a tribe, or to a tribal member licensed by the governing body of a tribe for use or sale on that tribe's land, if the tribe has in place a qualifying tribal cigarette tax; and

(3) sales that the state is prohibited from taxing by a provision of the United States constitution or the constitution of the state of New Mexico.

B. As used in this section, the term "agency or instrumentality" does not include persons who are agents or instrumentalities of the United States for a particular purpose or only when acting in a particular capacity or corporate agencies or instrumentalities.

History: Laws 1943, ch. 95, § 13; 1941 Comp. Supp., § 76-1613; reenacted as 1953 Comp., § 72-14-4 by Laws 1971, ch. 77, § 4; 1992, ch. 37, § 1; 2010 (2nd S.S.), ch. 5, § 6.

The 2010 (2nd S. S.) amendment, effective July 1, 2010, in Subsection A(2), at the beginning of the sentence, deleted "the governing body" and added "a tribe"; after "a tribe, or to", deleted "any enrolled" and added "a"; after "licensed by the governing body of", deleted "any Indian nation" and added "a"; after "governing body of a tribe", deleted "or pueblo"; after "for use or sale on that", deleted "reservation or pueblo grant" and added the remainder of the sentence.

The 1992 amendment, effective May 20, 1992, added the subsection designations; in Subsection A, added the paragraph designations, added "to the governing body or to any enrolled tribal member licensed by the governing body of any Indian nation, tribe or pueblo for use or sale on that reservation or pueblo grant; and" at the beginning of Paragraph (2), added "sales" at the beginning of Paragraph (3), and made a stylistic change; and, in Subsection B, substituted "As used in this section" for "As used herein".