- Required: Yes
- Fee: $50
- Expiration:June 30th of each year
Gross Receipts Tax
- Tax on Shipping:Yes
- 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
Limits per Winery
- 2 cases per person per month
- Sales Tax: Monthly by the 25th
- Excise Tax: Monthly by the 25th
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 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.
- 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.”
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).
States Enforce DTC RulesFebruary 6, 2020
The continued growth of the direct-to-consumer (DTC) sales channel means that states will continue to make DTC shipping laws a priority for enforcement in 2020. An increasing number of states are investigating DTC shipments and conducting compliance checks on direct shipper permit holders and common carriers. Wineries that ship directly to consumers outside of California … Read More ⟶