{"id":1829,"date":"2020-10-22T14:32:06","date_gmt":"2020-10-22T20:32:06","guid":{"rendered":"https:\/\/www.tax.newmexico.gov\/governments\/?p=1829"},"modified":"2026-04-11T13:18:23","modified_gmt":"2026-04-11T19:18:23","slug":"liquor-excise-tax","status":"publish","type":"post","link":"https:\/\/www.tax.newmexico.gov\/governments\/2020\/10\/22\/liquor-excise-tax\/","title":{"rendered":"Liquor Excise Tax"},"content":{"rendered":"<p>[et_pb_section fb_built=&#8221;1&#8243; _builder_version=&#8221;4.6.6&#8243; _module_preset=&#8221;default&#8221;][et_pb_row _builder_version=&#8221;4.6.6&#8243; _module_preset=&#8221;default&#8221;][et_pb_column type=&#8221;4_4&#8243; _builder_version=&#8221;4.6.6&#8243; _module_preset=&#8221;default&#8221;][et_pb_text _builder_version=&#8221;4.6.6&#8243; _module_preset=&#8221;default&#8221; hover_enabled=&#8221;0&#8243; sticky_enabled=&#8221;0&#8243;]<\/p>\n<p>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:<\/p>\n<ul>\n<li>spirituous liquors &#8211; $1.60 per liter;<\/li>\n<li>beer (except as provided in 5) below) &#8211; $.41 per gallon;<\/li>\n<li>wine (except as provided in 4) and 6) below) &#8211; $.45 per liter;<\/li>\n<li>fortified wine &#8211; $1.50 per liter;<\/li>\n<li>beer manufactured or produced by a microbrewer &#8211; $.08 per gallon;<\/li>\n<li>wine manufactured or produced by a small winegrower &#8211; $.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<\/li>\n<li>cider &#8211; $.41 per gallon<\/li>\n<\/ul>\n<p>The liquor excise tax is due by the twenty-fifth of the month following the taxable event. It is reported on form\u00a0<a href=\"https:\/\/realfile.tax.newmexico.gov\/rpd-41129.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">RPD-41129,\u00a0Liquor Excise Tax Return<\/a>.<\/p>\n<p>We distribute the revenue from this tax as follows:<br \/> $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<\/p>\n<ul>\n<li>41.5% of net receipts to the local DWI grant fund.<\/li>\n<\/ul>\n<h3>Liquor Excise Tax Forms and Documents<\/h3>\n<p><iframe loading=\"lazy\" class=\"realFileiframe\" frameborder=\"0\" height=\"800\" src=\"http:\/\/rfcmstrd.sks.com\/?folderGUID=f2af7763-3405-4a25-b4ee-2b5fdb3c64dd\" width=\"100%\"><\/iframe><\/p>\n<p><a href=\"\/other-all-nm-taxes\">back to list<\/a><\/p>\n<p>[\/et_pb_text][\/et_pb_column][\/et_pb_row][\/et_pb_section]<\/p>\n","protected":false},"excerpt":{"rendered":"<p>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 &#8211; $1.60 per liter; beer (except as provided in 5) below) &#8211; $.41 per gallon; wine (except as provided in 4) and 6) below) [&hellip;]<\/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-1829","post","type-post","status-publish","format-standard","hentry","category-all-nm-taxes"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.4 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Liquor Excise Tax : Governments<\/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\/governments\/2020\/10\/22\/liquor-excise-tax\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Liquor Excise Tax : Governments\" \/>\n<meta property=\"og:description\" content=\"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) [&hellip;]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.tax.newmexico.gov\/governments\/2020\/10\/22\/liquor-excise-tax\/\" \/>\n<meta property=\"og:site_name\" content=\"Governments\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/nmtaxationandrevenue\" \/>\n<meta property=\"article:published_time\" content=\"2020-10-22T20:32:06+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2026-04-11T19:18:23+00:00\" \/>\n<meta name=\"author\" content=\"admin@sks.com\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"admin@sks.com\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading 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