Local Liquor Excise Tax 

The local liquor excise tax is imposed on retailers who sell alcoholic beverages or possess them for sale in a New Mexico county or municipality that elects to impose the tax. Currently, McKinley County is the only county in New Mexico that has elected to impose the local liquor excise tax. The McKinley County tax rate is 5% of the price that the retailer paid for the alcoholic beverages.

Retailers pay this tax using form RPD-41277, Local Liquor Excise Tax Return.  The local liquor excise tax is due on or before the 25th day of the month following the month in which the purchase occurs.


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
Statutory Reference: Look for Chapter 7, Article 24 NMSA 1978 in the New Mexico State Statutes.

Frequently Asked Questions

Q.How often do Local Liquor Excise Tax (LLQ) returns need to be filed?

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

Q. Who is required to file and pay?

Answer:
Retailers located in McKinley County who sell or possess alcoholic beverages for sale within McKinley County, and upon which the local liquor excise tax has not already been paid, must file and pay the local liquor excise tax.

Q. What is the local liquor excise tax rate?

Answer:
The local liquor excise tax rate is 5% of the price that the retailer paid for the alcoholic beverages.

Q. What form do I use when paying local liquor excise tax?

Answer:

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

Answer:
To correctly complete the return, do not report negative amounts on the form. 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 the 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.
  • Message from the Secretary It’s that time of the year again when New Mexicans are getting ready to file their 2011 tax returns. I want to encourage everyone to file tax returns online. Not only will you receive your refund check faster… Read More ​

E-File for accurate returns and faster refunds.
Federal automatic extensions also extend New Mexico income tax returns.
E-File and E-Pay and extend your income tax due date.
Get your refund faster when you E-File.
Low-income residents may qualify for income tax credits.
You may qualify for the Working Family Income Tax Credit.
You may qualify for the Earned Income Tax credits.
Estimated tax payments may be required if you withhold too little.
Manage your account online using Taxpayer Access Point.
Business closed? Update your CRS account online.
Gross receipts tax rates are subject to change in January and July.
NTTCs may be required to support tax-deductible sales.
Changing your address? Update your tax records online.
View payments and returns using Taxpayer Access Point.
Keep up with recent tax changes. See the instructions.
Keep accurate tax records for up to 10 years.
Double-check your figures. Errors will delay your return.
Get your money faster using refund express direct deposit.
Pay online by electronic check or credit card.
Avoid delays, submit a complete return.
Tax Fraud in New Mexico, call 1-800-457-6789.
Check the status of your refund, visit Taxpayer Access Point.
Pay your property taxes to your county treasurer.
Delinquent property taxes? See your local county treasurer’s office.
Find out who is managing your county government.
Property tax auctions are often held at the county treasurer’s office.
April property tax valuation determines your November tax bill.
Property taxes pay for schools, police, and hospitals.
Property was sold at auction? We may have your money.
Stop penalty and interest by paying your principal tax quickly.
Make sure you use correct tax ID numbers.
Refund express? Double-check your bank account and routing numbers.
Include your phone number and e-mail address when filing.
Secure your tax records from identity theft.
Generally, both spouses are responsible for liability on a joint return.
Sign and date your return.
Avoid preparers who base their fee on a percentage of the refund.
Tax fraud is the responsibility of the taxpayer
Visit Website