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.
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
Manage your account online
Who Must Register?
Statutory Reference: Look for Chapter 7, Article 24 NMSA 1978 in the New Mexico State Statutes.