New Mexico cannabis business compliance guide

In this guide, we'll cover:
Legally reviewed by:

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Dutchie does not provide compliance advice. Merchants are responsible for their own compliance. External Dutchie compliance documentation may be updated from time to time and has been prepared for informational purposes only, is not intended to provide, and should not be relied on for, tax, legal or compliance advice. Merchants should consult their own tax, legal and compliance advisors to determine how best to operate within the cannabis industry.

Market Type

In New Mexico, cannabis is regulated by the Cannabis Control Division (CCD). Medical and adult-use cannabis are allowed. New Mexico also allows out-of-state medical patients to purchase medical cannabis as long as they have proof of authorization to participate in the medical cannabis of another state and they register with the dispensary for the purpose of tracking sales in BioTrack.ย 

BioTrack & Inventory

New Mexico uses BioTrack as their seed-to-sale state traceability system. In New Mexico, medical and adult-use cannabis inventory do not share one inventory and instead are separated from each other.

Purchase Limits


A customer may purchase the following:

  • Two [2] ounces of flower
  • Sixteen [16] grams of extract
  • Eight hundred [800] milligrams of edible cannabis; and
  • Six [6] immature plants


A patient may purchase in a three month period no more than:

  • 425 units of cannabis

Medical cannabis is defined in โ€œunitsโ€, essentially creating a system of equivalence.

The following are considered a single unit:

  • 1 gram of dried cannabis leaves/flowers
  • 0.2 grams [200 milligrams] of THC in a cannabis derived product



  • Excise - 12% but increases over time and only applies to cannabis products
  • prior to July 1, 2025, twelve percent;
  • beginning July 1, 2025 and prior to July 1, 2026, thirteen percent;
  • beginning July 1, 2026 and prior to July 1, 2027, fourteen percent;
  • beginning July 1, 2027 and prior to July 1, 2028, fifteen percent;
  • beginning July 1, 2028 and prior to July 1, 2029, sixteen percent;
  • beginning July 1, 2029 and prior to July 1, 2030, seventeen percent; and
  • beginning July 1, 2030, eighteen percent
  • Gross Receipts Tax - Varies by municipality and applies to cannabis AND non-cannabis products
  • compounding, applies to total sales price + excise tax


  • No gross receipts tax or excise tax

Note: Gross Receipts Tax shall be determined by the storeโ€™s location for pickup/in store purchases but for deliveries, shall be determined by the customerโ€™s location

NM Taxation Resources: Gross Receipts Tax Overview, Cannabis Excise Tax Overview, Information for the Cannabis Industry


Retailers and courier licensees may transport cannabis to patients and consumers.ย 


  • Delivery orders may be prepaid or payment may be received up until the point of delivery. However, orders must be pre-paid if using a courier to deliver as couriers may not be received by a cannabis courier

Delivery Operations

  • Pre-verification of the consumerโ€™s identity must be performed through an electronic means, including a third-party technology platform
  • Cannabis shall only be delivered to a residential addressย 
  • Maximum retail value of cannabis goods in a delivery vehicle may not exceed $10,000. Each product must be associated with an order
  • For adult use delivery orders, gross receipts tax is determined by the customerโ€™s locationย 

Things to Note

  • Retailers may make their own prerolls and repack cannabis in store only if they have a vice/manufacturerโ€™s license

State Resources

The CCD compiles their rules/regulations and compliance resources here

New Mexico


How much does it cost to open a dispensary in New York?

How long does it take for applications to be reviewed?

How many licenses do we expect New York to issue?

Has New York identified what the application will look like?

How will the office evaluate applications?

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