Show Subnavigation

Please find the Tax Section that applies to you below.

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.

Liquor Excise Tax Forms and Documents

 

back to list

Permalink: Copy this link

View Our Most Popular Pages & Services
Latest News:
Governor Susana Martinez

Governor Susana Martinez

Learn more about governor Martinez
Secretary Demesia Padilla

Secretary Demesia Padilla,CPA

Learn more about secretary Padilla

Online Services

Find an Online Service to Serve Your Needs

Taxation and Revenue New Mexico

1100 South St. Francis Drive
Santa Fe, NM 87504
(505) 827-0700

TRD Home          Privacy & Security          Site Policies          Accessibility/Non-Discrimination Statement          
About Us          Contact Us      Site MapLink to New Mexico Tax and Revenue Facebook Page

call us E-Mail Contact Us