New Mexico

No statewide flavor ban

Snapshot for general information only — not legal advice. Statewide regulatory detail below is drawn primarily from the Public Health Law Center 50-state review (as of December 15, 2023). Flavor categories and local highlights also use Truth Initiative (Q1 2026), CTFK (May 2026), Tax Foundation (2026), and the PHLC flavored-tobacco chart (June 2026). Always check current statutes.

Flavor / sales restrictions (statewide)

No statewide flavor ban on e-cigarettes. Check city and county rules, since some localities have their own bans.

Local city / county rules

No major local restrictions found in sources reviewed.

Tax

Map summary: Open systems 12.5% of wholesale; closed systems $0.50 per cartridge

E-liquid taxed at rate equal to 12.5% of product value.
N.M. Stat. Ann. § 7-12A-3(D) (2023)

Closed-system cartridges taxed at rate of $0.50 per cartridge.
N.M. Stat. Ann. § 7-12A-3(E) (2023)

Youth access / retail restrictions

Sale/distribution of e-cigarettes or a nicotine liquid container to persons under age 21 prohibited.
N.M. Stat. Ann. § 61-37-3(A) (2023)

Self-service displays of e-cigarettes and nicotine liquid prohibited.
N.M. Stat. Ann. § 61-37-15(A) (2023)

Vending machine sales of e-cigarettes and nicotine liquid containers restricted to locations inaccessible by persons under age 21.
N.M. Stat. Ann. § 61-37-15(B) (2023)

Sales of e-cigarettes, that are “knowingly attractive to minors” prohibited. This includes products with packaging or labeling containing cartoon characters or mimicry of products, characters and the like primarily marketed toward minors.
N.M. Stat. Ann. § 61-37-3(D) (2023)

Free samples of e-cigarettes and nicotine liquid, prohibited without express written approval.
N.M. Stat. Ann. § 61-37-16(A) (2023)

Delivery sales of e-cigarettes require third-party age verification.
N.M. Stat. Ann. § 61-37-14(C) (2023)

Licenses may not be issued to businesses within 300 feet of a school (unless business operated prior to July 1, 2020).
N.M. Stat. Ann. § 61-37-4(C)(3) (2023)

Retail license

Yes.
N.M. Stat. Ann. §§ 61-37-5(A) (manufacturer), 61-37-6(A) (distributor), 61-37-7(A) (2023) (retailer)

Packaging

Nicotine liquid must be sold in child-resistant containers (unless prefilled, sealed, and not intended to be opened by consumer).
N.M. Stat. Ann. §§ 57-2C-1(A), 61-37-3(C) (2023)

E-cigarettes and nicotine liquid containers must be sold in “original factory-sealed package.”
N.M. Stat. Ann. § 61-37-3(B) (2023)

Delivery / online sales

Delivery sales of e-cigarettes require third-party age verification.

Smoke-free / indoor use

Use of e-cigarettes included in definition of “smoking” (N.M. Stat. Ann. § 24-16-3(N) (2023) (definition of “smoking”)), including workplaces and indoor public places (N.M. Stat. Ann. § 24-16-4 (2023)), and reasonable distances from entrances, windows and ventilation systems if places where smoking is prohibited (N.M. Stat. Ann. § 24-16-13 (2023))

Use/possession/ distribution of nicotine liquid containers and e-cigarettes prohibited on school property and by students at school-sponsored activities.
N.M. Code R. § 6.12.4.8(A) (2023)

Use of e-cigarettes prohibited in child care facilities, including vehicles used to transport children.
N.M. Code R. §§ 8.16.2.28(F), 8.16.2.29(I), 8.16.2.37(E), 8.16.2.38(H), 8.16.2.46(C), 8.16.2.47(H) (2023)

Definition notes

Included in a “tobacco product” definition in at least one statute?

Yes.
N.M. Stat. Ann. §§ 7-12A-2(L), 61-37-2(S) (2023)

How the jurisdiction defines e-cigarettes / related terms (excerpts):

Tax, Youth Access and Use Restrictions

E-cigarette means “any electronic oral device, whether composed of a heating element and battery or an electronic circuit, that provides a vapor of nicotine or any other substance the use or inhalation of which simulates smoking and includes any such device, or any part thereof, whether manufactured, distributed, marketed or sold as an e-cigarette, e-cigar, e-pipe or any other product, name or descriptor.”
N.M. Stat. Ann. § 7-12A-2(E) (2023); N.M. Code R. § 6.12.4.7(B) (2023); N.M. Stat. Ann. § 61-37-2(I) (2023)

Electronic nicotine delivery system means “an electronic device, including e-cigarettes, whether composed of a heating element and battery or an electronic circuit, that provides a vapor or aerosol of nicotine, the use or inhalation of which simulates smoking.”
N.M. Stat. Ann. § 61-37-2(J) (2023)

Nicotine liquid means “a liquid or other substance containing nicotine where the liquid or substance is sold, marketed or intended for use in an electronic nicotine delivery system.”
N.M. Stat. Ann. § 61-37-2(O) (2023)

Nicotine liquid container means “a bottle or other container of any substance containing nicotine where the substance is sold, marketed or intended for use in an e-cigarette.”
N.M. Code R. § 6.12.4.7(E) (2023)

Youth Access

Tobacco product means “a product made or derived from tobacco or nicotine that is intended for human consumption, whether smoked, chewed, absorbed, dissolved, inhaled, snorted, sniffed or ingested by any other means, including cigars, cigarettes, chewing tobacco, pipe tobacco, snuff, e-cigarettes or electronic nicotine delivery systems.”
N.M. Stat. Ann. § 61-37-2(S) (2023)

Tax

Tobacco product means “(1) any product, other than cigarettes, cigars and little cigars, made from or containing tobacco; (2) e-liquid; (3) e-cigarettes; and (4) closed system cartridges.”
N.M. Stat. Ann. § 7-12A-2(L) (2023)

E-liquid means “liquid or other substance intended for use in an e-cigarette, not including any substance containing cannabis or oil derived from cannabis.”
N.M. Stat. Ann. § 7-12A-2(F) (2023)

Closed system cartridge means “a single-use, pre-filled disposable cartridge containing five milliliters or less of e-liquid for use in an e-cigarette.”
N.M. Stat. Ann. § 7-12A-2(D) (2023)

Trade Practices

Electronic delivery device means “any electronic device, whether composed of a heating element and battery or an electronic circuit, that provides a vapor of nicotine, the use or inhalation of which simulates smoking.”
N.M. Stat. Ann. § 57-2C-1(C)(2) (2023)

Nicotine liquid container means “a bottle or container of a liquid or other substance containing nicotine where the liquid or substance is sold, marketed or intended for use in an electronic delivery device [excepting those] pre-filled and sealed . . . and not intended to be opened by the consumer.”
N.M. Stat. Ann. § 57-2C-1(C)(3) (2023)

Use

E-cigarette means “a product containing or delivering nicotine or another substance intended for human consumption that can be used by a person in any manner for the purpose of inhaling vapor or aerosol from the product, including a device, whether manufactured, distributed, marketed or sold as an e-cigarette, e-cigar, e-pipe, e-hookah or vape pen or under another product name or descriptor.”
N.M. Stat. Ann. § 24-16-3(E) (2023)

Links

Public Health Law Center — New Mexico 50-state review PHLC flavored tobacco sales chart (June 2026) Truth Initiative Q1 2026 CTFK localities fact sheet Tax Foundation vaping taxes FDA Tobacco 21

Page generated for the US Vape Laws Map project. Regulatory text excerpts © source publishers; compiled October 2026. Not legal advice. Federal rules also apply: 21+ sales age; ID checks under 30; only FDA-authorized e-cigarettes may lawfully be sold; USPS generally will not mail vapes.