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STATE SHIPPING LAWS: New Mexico

Open Permit

Last Updated: February 25, 2018

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Permit

DTC Permit
  • Required: Yes
  • Fee: $50
  • Expiration:June 30th of each year

Sales Tax

Gross Receipts Tax
  • Required:Yes
  • State:5.125%
  • Local:No
  • 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
  • 2 cases per person per month

Reporting

  • Required:Yes
  • Sales 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 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).

State-by-State COVID-19 Guidance for ABC Licensees

April 15, 2020

To assist with winery sales and business operations, Wine Institute’s State Relations Team has compiled a listing of guidance for State ABC licensees in response to the COVID-19 outbreak. The new resource page is updated continuously as new information is released and changes impacting the sale and regulation of wine are implemented. Many of the … Read More ⟶

View All New Mexico Alerts View All Compliance Alerts

Licensing Forms

  • Direct Wine Shipper Permit Application
  • Registration for Special Tax Programs (Apply for a CRS ID)
  • Taxpayer Acess Center - Apply for a business tax account and file returns online.
  • Direct Shipper License Renewal Instructions (Due April 1)

Reporting Forms

  • RPD-41129, Liquor Excise Tax Return
  • New Mexico Taxpayer Access Point (for filing business tax returns)
  • CRS-1 Filer's Kit (Reporting Gross Receipts)

Statutes & Advisories

  • Liquor Excise Tax Changes Notice
  • NM Permit Law - Effective 7/1/2011
  • FYI-102 Information for New Businesses

CONTACT INFORMATION

New Mexico Regulation and Licensing Department
Alcoholic Beverage Control Division
Toney Anaya Bldg-2nd Floor
2550 Cerrillos Road
Santa Fe, NM 87504
Phone: (505) 476-4875
Fax: (505) 476-4595
New Mexico Taxation & Revenue Department
PO Box 25123
Santa Fe, NM 87504-5123
Phone: (505) 827-0700
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Please Note: This information is intended for winegrower licensees only. All information on WineInstitute.ComplianceRules.org is provided as an informational aid and is not legal advice. Data may be out-of-date or incomplete. Please consult a lawyer before taking any action.
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