Permit
DTC Permit
- Required: Yes
- Fee: $50
- Expiration:June 30th of each year
Sales Tax
Gross Receipts Tax
- Required:Yes
- State:5.00%
- 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, and must be notarized.
- 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
