New Mexico 2023 Regular Session

New Mexico Senate Bill SB61

Caption

Liquor Tax To Domestic Violence Fund

Impact

The bill modifies the existing liquor excise tax framework by converting the tax imposition to a per-serving basis. This shift is meant to enhance the predictability of revenue generated from alcohol sales, as it links taxation directly to consumption rather than production volume. By allowing counties to implement local liquor excise taxes, SB61 not only increases state revenue options but also empowers local jurisdictions to address unique regional issues related to alcohol consumption and domestic violence.

Summary

Senate Bill 61, introduced by Bill Tallman during the First Session of the 56th Legislature of New Mexico, proposes significant adjustments to the state’s liquor taxation system. This legislation aims to create the Domestic Violence Victims Fund by redistributing a portion of the liquor excise tax revenue specifically for domestic violence victim assistance. The bill mandates that 49.5% of liquor excise tax revenue is allocated to this new fund, aligning state financial resources with local social service needs.

Contention

While proponents argue that SB61 directly addresses the pressing need for resources to assist domestic violence victims, critics may raise concerns over the implications of imposing additional taxes on alcoholic beverages, especially during economically challenging times. There is also potential contention regarding how local taxation authority might affect businesses and consumers in different counties, possibly creating disparities in tax burdens and resource allocations across the state. The debate surrounding the effective use of collected taxes for intended purposes and ensuring that funds are adequately administered to benefit victims will likely be a pivotal aspect of discussions as the bill progresses.

Companion Bills

No companion bills found.

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