{"id":1825,"date":"2020-10-22T14:30:41","date_gmt":"2020-10-22T20:30:41","guid":{"rendered":"https:\/\/www.tax.newmexico.gov\/businesses\/?p=1825"},"modified":"2026-04-11T13:12:49","modified_gmt":"2026-04-11T19:12:49","slug":"local-liquor-excise-tax","status":"publish","type":"post","link":"https:\/\/www.tax.newmexico.gov\/businesses\/2020\/10\/22\/local-liquor-excise-tax\/","title":{"rendered":"Local Liquor Excise Tax"},"content":{"rendered":"

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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.<\/p>\n

Retailers pay this tax using form\u00a0<\/span>RPD-41277,\u00a0Local Liquor Excise Tax Return<\/strong>.\u00a0 The local liquor excise tax is due on or before the\u00a0<\/span>25th\u00a0day of the month following the month in which the purchase occurs.<\/span><\/p>\n

Local Liquor Excise Tax Forms and Documents<\/span><\/h3>\n

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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 […]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_et_pb_use_builder":"on","_et_pb_old_content":"","_et_gb_content_width":"960","footnotes":""},"categories":[23],"tags":[],"class_list":["post-1825","post","type-post","status-publish","format-standard","hentry","category-all-nm-taxes"],"yoast_head":"\nLocal Liquor Excise Tax : Businesses<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.tax.newmexico.gov\/businesses\/2020\/10\/22\/local-liquor-excise-tax\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Local Liquor Excise Tax : Businesses\" \/>\n<meta property=\"og:description\" content=\"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. 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