us-nm/stat
NMSA 1978, § 7-12A-4 — Exemption; tobacco products tax
A.
Exempted from the tobacco products tax is the product value of tobacco products
sold:
(1) to or by the United States or any agency or instrumentality thereof;
(2) to the governing body or any enrolled tribal member licensed by the
governing body of an Indian nation, tribe or pueblo to be distributed on the reservation
or pueblo grant of that Indian nation, tribe or pueblo; or
(3) the state of New Mexico or any political subdivision thereof.
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.
Source: official text