1. All NM Taxes
  2. Frequently Asked Questions
  3. Who is required to file and pay?

Who is required to file and pay?

Gaming Tax

Manufacturer or distributor licensees who sell, lease or transfer gaming devices in the state must remit a gaming manufacturer and distributor tax of ten percent (10%) on their gross receipts from the transaction.

Liquor Excise Tax

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

Local Liquor Excise Tax

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.