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