Liquor Excise Tax 

New Mexico imposes a liquor excise tax on wholesalers who sell alcoholic beverages. The rate of tax varies according to the type of alcoholic beverage sold as detailed below:

  • spirituous liquors - $1.60 per liter;
  • beer (except as provided in 5) below) - $.41 per gallon;
  • wine (except as provided in 4) and 6) below) - $.45 per liter;
  • fortified wine - $1.50 per liter;
  • beer manufactured or produced by a microbrewer - $.08 per gallon;
  • wine manufactured or produced by a small winegrower - $.10 per liter on the first 80,000 liters sold and $.20 per liter on liters sold over 80,000 but less than 950,000, and
  • cider - $.41 per gallon

The liquor excise tax is due by the twenty-fifth of the month following the taxable event. It is reported on form RPD-41129, Liquor Excise Tax Return.

We distribute the revenue from this tax as follows:

  • $20,750 to a municipality located in a class A county and that has a population of more than 30,000 but fewer than 60,000 people, and
  • 41.5% of net receipts to the local DWI grant fund.

 

Contact Information

New Mexico Taxation and Revenue Department
P.O. Box 25123
Santa Fe, NM 87504-5123  
For assistance, call (505) 827-0768
Or for tax return help, email us at OtherTaxes@state.nm.us

 

Links

Manage your account online
Who Must Register?
Forms
Local Liquor Excise Tax
Statutory Reference: Look for Chapter 7, Article 17 NMSA 1978 in the New Mexico State Statutes.

Frequently Asked Questions

Q. How often must liquor excise tax returns be filed?

Answer:
File returns monthly even if no tax is due. Liquor excise tax is due on or before the 25th of the month following the close of the calendar month.

Q. What form is used when paying liquor excise tax?

Answer:

Q. Who is required to file and pay?

Answer:
Wholesalers who sell alcoholic beverages must file and pay liquor excise tax on alcoholic beverages sold.

Q. If I overpaid, how do I obtain a refund?

Answer:
Complete a corrected Form RPD-41129, Liquor Excise Tax Return and Form RPD-41071, Application for Tax Refund and send them to:
Taxation and Revenue Department
P.O. Box 25123
Santa Fe, NM 87504-5123
If alcoholic beverages on which the liquor excise was paid in a prior period were destroyed in shipment, spoiled, or otherwise so damaged as to be unfit for sale or consumption, file Form RPD-41071, Application for Tax Refund . Include proof that the liquor excise tax was paid on the product, and proof of destruction, spoilage, or damage.


Q. Why are negative numbers not allowed on the return?

Answer:
To correctly complete Form RPD-41129, Liquor Excise Tax Return , do not report negative amounts on either the form or on its schedules. A common reason for reporting negative numbers is entering incorrectly the number of alcoholic beverages on which the liquor excise tax was paid in a prior period. If beverages on which a liquor excise tax was paid in a prior period were destroyed in shipment, spoiled, or otherwise so damaged as to be unfit for sale or consumption, file Form RPD-41071, Application for Tax Refund  Include proof that the liquor excise tax was paid on the product, and proof of destruction, spoilage, or damage.
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