us-nm/stat
NMSA 1978, § 7-17-5 — Imposition and rate of liquor excise tax
A.
There is imposed on a wholesaler who sells alcoholic beverages on which the tax
imposed by this section has not been paid an excise tax, to be referred to as the "liquor
excise tax", at the following rates on alcoholic beverages sold:
(1) on spirituous liquors, except as provided in Paragraph (9) of this
subsection, one dollar sixty cents ($1.60) per liter;
(2) on beer, except as provided in Paragraph (5) of this subsection, forty-one
cents ($.41) per gallon;
(3) on wine, except as provided in Paragraphs (4) and (6) of this subsection,
forty-five cents ($.45) per liter;
(4) on fortified wine, one dollar fifty cents ($1.50) per liter;
(5) on beer manufactured or produced by a microbrewer and sold in this
state, provided that proof is furnished to the department that the beer was manufactured
or produced by a microbrewer, eight cents ($.08) per gallon on the first thirty thousand
barrels sold, twenty-eight cents ($.28) per gallon for all barrels sold over thirty thousand
barrels but less than sixty thousand barrels and forty-one cents ($.41) per gallon for
sixty thousand or more barrels sold;
(6) on wine manufactured or produced by a small winegrower and sold in this
state, provided that proof is furnished to the department that the wine was manufactured
or produced by a small winegrower:
(a) ten cents ($.10) per liter on the first eighty thousand liters sold;
(b) twenty cents ($.20) per liter on each liter sold over eighty thousand liters
but not over nine hundred fifty thousand liters; and
(c) thirty cents ($.30) per liter on each liter sold over nine hundred fifty
thousand liters but not over one million five hundred thousand liters;
(7) on cider, except as provided in Paragraph (8) of this subsection, forty-one
cents ($.41) per gallon;
(8) on cider manufactured or produced by a small winegrower and sold in this
state, provided that proof is furnished to the department that the cider was
manufactured or produced by a small winegrower, eight cents ($.08) per gallon on the
first thirty thousand barrels sold, twenty-eight cents ($.28) per gallon for all barrels sold
over thirty thousand barrels but less than sixty thousand barrels and forty-one cents
($.41) per gallon for sixty thousand or more barrels sold; and
(9) on spirituous liquors manufactured or produced by a craft distiller licensed
pursuant to Section 60-6A-6.1 NMSA 1978, provided that proof is provided to the
department that the spirituous liquors were manufactured or produced by a craft distiller,
for products up to ten percent alcohol by volume, eight cents ($.08) per liter for the first
two hundred fifty thousand liters sold and twenty-eight cents ($.28) per liter for the next
two hundred fifty thousand liters sold and for products over ten percent alcohol by
volume, thirty-two cents ($.32) per liter on the first one hundred seventy-five thousand
liters sold and sixty-five cents ($.65) per liter on the next two hundred thousand liters
sold.
B.
The volume of wine transferred from one winegrower to another winegrower for
processing, bottling or storage and subsequent return to the transferor shall be
excluded pursuant to Section 7-17-6 NMSA 1978 from the taxable volume of wine of the
transferee. Wine transferred from an initial winegrower to a second winegrower
remains a tax liability of the transferor, provided that if the wine is transferred to the
transferee for the transferee's use or for resale, the transferee then assumes the liability
for the tax due pursuant to this section.
C.
A transfer of wine from a winegrower to a wholesaler for distribution of the wine
transfers the liability for payment of the liquor excise tax to the wholesaler upon the sale
of the wine by the wholesaler.
Source: official text