{"data":{"id":"us-nm/7-12a-5","jurisdiction":"us-nm","citation":"7-12A-5","heading":"Deduction; interstate sales.","body":"The product value of tobacco products sold and shipped or given and shipped to a person in another state may be deducted from the product value subject to the tax imposed by the Tobacco Products Tax Act; provided that the department may require the person to submit proof satisfactory to the department that the tobacco products have been sold and shipped or given and shipped to a person in another state.","path":["Chapter 7 - Taxation","ARTICLE 12A Tobacco Products Tax"],"source_url":"https://nmonesource.com/nmos/nmsa-unanno/en/item/18507/index.do","current_through":"2026-07-01","vintage":"","retrieved_at":"2026-09-03T15:02:19Z","sha256":"47e5a18144809a733b77e74d7e0442dca29f4c142ae807cd883c5424f17a573c","source_id":"us-nm","stale":false,"prev":"us-nm/7-12a-4","next":"us-nm/7-12a-6"},"notice":"GroundRules: Original legal text. Not legal advice."}