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