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Everything below is real. You can’t buy it here yet.

The NM regulator, statutes, tax stack and track-and-trace on this page are researched and current. We can set up stores in Washington and Arizona today, and NMis not one of them — so there is nothing to sign up for here, and we won’t pretend otherwise. (Washington’s CCRS is still the only track-and-trace we have integrated; Arizona mandates none, which is why it could open without one. A state that mandates one needs that adapter built first.)

NM

CCD

New Mexico CCD-aware dispensary platform

Native compliance hooks for New Mexico Cannabis Control Division rules. NMS2S seed-to-sale reporting (the New Mexico Seed-to-Sale System, which replaced BioTrack on 2026-09-04), 14% adult-use cannabis excise tax + New Mexico gross receipts tax math (5.25% to 9.4375% by GRT location code — there is no single state base a store pays), CCD reconciliation cadence, and the medical / adult-use lane separation New Mexico requires.

Regulator

New Mexico Cannabis Control Division (CCD)

https://www.rld.nm.gov/cannabis
We re-check this regulatorweekly— active rulemaking / transition / year-over-year scheduleLast checked . That is 5 days past the weekly re-check above — treat anything time-sensitive on this page as due for confirmation.

Statutes that bite

CitationSubject
NMSA §26-2CCannabis Regulation Act (adult-use, 2021)
NMSA §26-2BLynn and Erin Compassionate Use Act (medical)
NMAC 16.8CCD commercial AND medical cannabis rules — licensing and operations under both the Cannabis Regulation Act and the Lynn and Erin Compassionate Use Act
NMSA §7-42-314% Cannabis Excise Tax statute (steps to 18% by 2030)

Tax stack

Excise

14% Cannabis Excise Tax on adult-use retail (NMSA §7-42-3), effective July 1, 2026 (was 13% July 1, 2025–June 30, 2026) — steps up 1 percentage point per year each July 1 until reaching 18% on July 1, 2030. TRD states plainly that “Medical cannabis sales are not subject to the CAN” — the relief follows the product and the transaction, not the buyer’s patient status.

Sales / Use

New Mexico gross receipts tax, charged alongside the 14% cannabis excise — 5.25% to 9.4375% depending on the store's GRT location code, across the 248 districts in TRD's current schedule (July 2026-June 2027). Whether the excise sits inside or outside your GRT base is confirmed with you at onboarding against TRD guidance; we do not assume a stacking order. Medical cannabis is not only outside the excise — TRD points to §7-9-73.2 NMSA 1978 for a GRT DEDUCTION for medical cannabis, which it says must be separately reported from July 1, 2025. So a medical sale is not simply a zero: it is a reportable deduction, and we confirm how yours is taken with you at onboarding rather than assuming it.

Local option

Local gross receipts tax stacks vary by location code, not by city name — Albuquerque (02-100) is 7.625% and Santa Fe city (01-123) is 8.1875% in TRD's July 2026-June 2027 schedule, while Los Ranchos de Albuquerque next door is 7.875%. Combined adult-use runs about 21.6% in Albuquerque and reaches roughly 23.4% at the top of the current schedule (14% excise plus the 9.4375% maximum). We resolve your store's exact location code with you at onboarding.

Compliance topics surfaced in-platform

  • Age 21+ adult-use / 18+ medical patient ID verification with split lanes — 7.34.3 NMAC defines a minor as under 18 and 7.34.4 NMAC requires a plan ensuring minor patients are accompanied by their primary caregiver, but that governs a consumption area rather than the sales counter; NO rule naming who transacts for a minor was found in the parts read (7.34.3, 7.34.4), which is not the same as New Mexico having none
  • NMS2S seed-to-sale reporting — NMS2S replaced BioTrack as New Mexico's mandated track-and-trace system on 2026-09-04 and carries both medical and adult-use reporting to CCD. Direct NMS2S integration is not built
  • Patient registry lookup hook (New Mexico Medical Cannabis Patient ID)
  • Daily inventory reconciliation export shaped for CCD record-keeping
  • Microbusiness license-class flagging (NM’s microbusiness program is one of the largest by per-capita license count)

What CannAgent is built toward for NM

  • Adult-use + medical product lanes with separate tax stacks (14% vs exempt)
  • 14% excise + the variable gross-receipts stack, with your store’s local rate confirmed with you at onboarding
  • Microbusiness vs full-license vendor-source tagging
  • Daily reconciliation report (auto-runs at close)
  • Manager write-up assistant configurable to NM labor + CCD rule taxonomy

Coverage here — honestly

New Mexico coverage is written against CCD rules: the bulletins, NMS2S as the state’s mandated track-and-trace for both medical and adult-use since 2026-09-04, the year-over-year excise step-up to 18% by 2030, the gross-receipts-tax variability per municipality, and the microbusiness license-class topology. We keep it current as the CCD moves. A direct NMS2S integration is not built, and we say so before you sign rather than after.

Operator playbooks

New Mexico cannabis retail — common questions

Who regulates cannabis retail in New Mexico?
New Mexico Cannabis Control Division (CCD) is the state cannabis regulator for New Mexico. Official site: https://www.rld.nm.gov/cannabis.
What seed-to-sale track-and-trace system does New Mexico use?
New Mexico uses NMS2S, the New Mexico Seed-to-Sale System the Cannabis Control Division moved the entire industry onto on September 4, 2026, replacing BioTrack. CannAgent structures its inventory and transfer records to the fields NMS2S requires; there is no integrator connection to NMS2S yet, and we say so before you sign rather than implying a filing path we do not have.
What cannabis taxes apply to retail in New Mexico?
14% Cannabis Excise Tax on adult-use retail (NMSA §7-42-3), effective July 1, 2026 (was 13% July 1, 2025–June 30, 2026) — steps up 1 percentage point per year each July 1 until reaching 18% on July 1, 2030. TRD states plainly that “Medical cannabis sales are not subject to the CAN” — the relief follows the product and the transaction, not the buyer’s patient status. New Mexico gross receipts tax, charged alongside the 14% cannabis excise — 5.25% to 9.4375% depending on the store's GRT location code, across the 248 districts in TRD's current schedule (July 2026-June 2027). Whether the excise sits inside or outside your GRT base is confirmed with you at onboarding against TRD guidance; we do not assume a stacking order. Medical cannabis is not only outside the excise — TRD points to §7-9-73.2 NMSA 1978 for a GRT DEDUCTION for medical cannabis, which it says must be separately reported from July 1, 2025. So a medical sale is not simply a zero: it is a reportable deduction, and we confirm how yours is taken with you at onboarding rather than assuming it. Local gross receipts tax stacks vary by location code, not by city name — Albuquerque (02-100) is 7.625% and Santa Fe city (01-123) is 8.1875% in TRD's July 2026-June 2027 schedule, while Los Ranchos de Albuquerque next door is 7.875%. Combined adult-use runs about 21.6% in Albuquerque and reaches roughly 23.4% at the top of the current schedule (14% excise plus the 9.4375% maximum). We resolve your store's exact location code with you at onboarding.
Is CannAgent available for New Mexico dispensaries?
Regulatory-summary coverage for New Mexico is current; engineering capacity opens as operator demand lands. There is no NM queue to join yet — read the rules here, and come back when you want a second opinion on a NM question.

Other states

We know New Mexico’s rules. We don’t sell here yet.

Everything above is researched against the CCD and kept current. We can only set up stores in Washington and Arizona today, so there is no quote to give you and no queue to join. Read the rules, keep the page, and come back when you want a second opinion on NM.

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