Permit
DTC Permit
- Required: Yes
- Fee: $50
- Expiration:June 30th of each year
Sales Tax
Gross Receipts Tax
- Required:Yes
- State:4.875%
- Local:Yes
- Tax on Shipping:Yes
Excise Tax
- Required: Yes
- Wine: $.45/liter
- Fortified Wine: $1.50/liter
- Small Winery -first 80,000 liters: $.10/liter
- Small Winery – 80,001 to 950,000 liters: $.20/liter
Volume Limit
Limits per Winery
- Month: 2 cases per person
Reporting
- Required:Yes
- Gross Receipts Tax: Monthly by the 25th
- Excise Tax: Monthly by the 25th
Product Requirements
Product Registration
- Required:No
Additional Information
New Mexico transitioned from a reciprocal state to a permit state on July 1, 2011. Beginning July 1, 2011, all wineries must have a permit and NM tax identification number in order to ship to consumers. Direct Shipper Renewal Applications are due April 1st. Starting Aug. 1, 2024, all applications must be submitted through the NM-PLUS portal.
- As of Nov. 21, 2023, ABC is no longer requiring new proof of business Registration with the New Mexico Secretary of State for new applications and renewal applications Direct Wine Shipper Permits.
- Submit proof of New Mexico Business Tax Identification Number (formerly CRS #) from NM Taxation & Revenue Department with Direct Wine Shipper Permit Application.
- Excise taxes and Gross Receipts Tax (similar to sales tax) must be reported monthly. Gross Receipts Tax Returns must be filed online using the E-file system.
- For small wineries or winegrowers, the liquor excise tax rate on the increased volume limit is $0.30 per liter of wine for sales from 950,001 to 1,499,999 liters. The tax rate of $0.10 per liter of wine still applies to the first 80,000 liters sold, and the tax rate of $0.20 per liter of wine applies to sales from 80,001 to 950,000 liters. A small winegrower is a person who produces less than 1,500,000 liters of wine in one year (effective Jan. 1, 2014).
- Wine must be shipped in packages that are conspicuously labeled with the words: “CONTAINS ALCOHOL SIGNATURE OF PERSON 21 YEARS OR OLDER REQUIRED FOR DELIVERY.”
New Mexico Requires Wineries to Pay Local Taxes on DTC Sales Starting July 1
June 28, 2021Effective July 1 2021, New Mexico is moving to destination-based gross receipts tax (GRT) rates and reporting for sales of tangible personal property. Under destination sourcing, wineries that hold a Direct Wine Shipment permit will be required to pay the combined state and local GRT rate in effect at the shipping address on wine sales … Read More ⟶
CONTACT INFORMATION
Alcoholic Beverage Control Division,
New Mexico Regulation and Licensing Department
2550 Cerrillos Road, Second Floor
Santa Fe, NM 87505
Phone: (505) 476-4875
Fax: (505) 476-4595
New Mexico Regulation and Licensing Department
2550 Cerrillos Road, Second Floor
Santa Fe, NM 87505
Phone: (505) 476-4875
Fax: (505) 476-4595
