New Mexico 2025 Regular Session

New Mexico House Bill HB460 Compare Versions

Only one version of the bill is available at this time.

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28	28	HOUSE BILL 460
29	29	57TH LEGISLATURE - STATE OF NEW MEXICO - FIRST SESSION, 2025
30	30	INTRODUCED BY
31	31	John Block
32	32	AN ACT
33	33	RELATING TO TAXATION; REPEALING THE LIQUOR EXCISE TAX ACT, THE
34	34	DISTRIBUTIONS OF THE LIQUOR EXCISE TAX AND THE LOCAL DWI GRANT
35	35	PROGRAM ACT; MAKING CONFORMING AND TECHNICAL CHANGES.
36	36	BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF NEW MEXICO:
37	37	SECTION 1. Section 7-1-2 NMSA 1978 (being Laws 1965,
38	38	Chapter 248, Section 2, as amended) is amended to read:
39	39	"7-1-2. APPLICABILITY.--The Tax Administration Act
40	40	applies to and governs:
41	41	A. the administration and enforcement of the
42	42	following taxes or tax acts as they now exist or may hereafter
43	43	be amended:
44	44	(1) Income Tax Act;
45	45	(2) Withholding Tax Act;
46	46	(3) Oil and Gas Proceeds and Pass-Through
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74	74	Entity Withholding Tax Act;
75	75	(4) Gross Receipts and Compensating Tax Act,
76	76	Interstate Telecommunications Gross Receipts Tax Act and Leased
77	77	Vehicle Gross Receipts Tax Act;
78	78	[(5) Liquor Excise Tax Act;
79	79	(6)] (5) Local Liquor Excise Tax Act;
80	80	[(7)] (6) any municipal local option gross
81	81	receipts tax or municipal compensating tax;
82	82	[(8)] (7) any county local option gross
83	83	receipts tax or county compensating tax;
84	84	[(9)] (8) Special Fuels Supplier Tax Act;
85	85	[(10)] (9) Gasoline Tax Act;
86	86	[(11)] (10) petroleum products loading fee,
87	87	which fee shall be considered a tax for the purpose of the Tax
88	88	Administration Act;
89	89	[(12)] (11) Alternative Fuel Tax Act;
90	90	[(13)] (12) Cigarette Tax Act;
91	91	[(14)] (13) Estate Tax Act;
92	92	[(15)] (14) Railroad Car Company Tax Act;
93	93	[(16)] (15) Investment Credit Act, rural job
94	94	tax credit, Laboratory Partnership with Small Business Tax
95	95	Credit Act, Technology Jobs and Research and Development Tax
96	96	Credit Act, Film Production Tax Credit Act, Affordable Housing
97	97	Tax Credit Act and high-wage jobs tax credit;
98	98	[(17)] (16) Corporate Income and Franchise Tax
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127	127	Act;
128	128	[(18)] (17) Uniform Division of Income for Tax
129	129	Purposes Act;
130	130	[(19)] (18) Multistate Tax Compact;
131	131	[(20)] (19) Tobacco Products Tax Act;
132	132	[(21)] (20) the telecommunications relay
133	133	service surcharge imposed by Section 63-9F-11 NMSA 1978, which
134	134	surcharge shall be considered a tax for the purposes of the Tax
135	135	Administration Act;
136	136	[(22)] (21) the Insurance Premium Tax Act;
137	137	[(23)] (22) the Health Care Quality Surcharge
138	138	Act;
139	139	[(24)] (23) the Cannabis Tax Act; and
140	140	[(25)] (24) the Health Care Delivery and
141	141	Access Act;
142	142	B. the administration and enforcement of the
143	143	following taxes, surtaxes, advanced payments or tax acts as
144	144	they now exist or may hereafter be amended:
145	145	(1) Resources Excise Tax Act;
146	146	(2) Severance Tax Act;
147	147	(3) any severance surtax;
148	148	(4) Oil and Gas Severance Tax Act;
149	149	(5) Oil and Gas Conservation Tax Act;
150	150	(6) Oil and Gas Emergency School Tax Act;
151	151	(7) Oil and Gas Ad Valorem Production Tax Act;
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180	180	(8) Natural Gas Processors Tax Act;
181	181	(9) Oil and Gas Production Equipment Ad
182	182	Valorem Tax Act;
183	183	(10) Copper Production Ad Valorem Tax Act;
184	184	(11) any advance payment required to be made
185	185	by any act specified in this subsection, which advance payment
186	186	shall be considered a tax for the purposes of the Tax
187	187	Administration Act;
188	188	(12) Enhanced Oil Recovery Act;
189	189	(13) Natural Gas and Crude Oil Production
190	190	Incentive Act; and
191	191	(14) intergovernmental production tax credit
192	192	and intergovernmental production equipment tax credit;
193	193	C. the administration and enforcement of the
194	194	following taxes, surcharges, fees or acts as they now exist or
195	195	may hereafter be amended:
196	196	(1) Weight Distance Tax Act;
197	197	(2) the workers' compensation fee authorized
198	198	by Section 52-5-19 NMSA 1978, which fee shall be considered a
199	199	tax for purposes of the Tax Administration Act;
200	200	(3) Uniform Unclaimed Property Act (1995);
201	201	(4) 911 emergency surcharge and the network
202	202	and database surcharge, which surcharges shall be considered
203	203	taxes for purposes of the Tax Administration Act;
204	204	(5) the solid waste assessment fee authorized
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233	233	by the Solid Waste Act, which fee shall be considered a tax for
234	234	purposes of the Tax Administration Act;
235	235	(6) the water conservation fee imposed by
236	236	Section 74-1-13 NMSA 1978, which fee shall be considered a tax
237	237	for the purposes of the Tax Administration Act; and
238	238	(7) the gaming tax imposed pursuant to the
239	239	Gaming Control Act; and
240	240	D. the administration and enforcement of all other
241	241	laws, with respect to which the department is charged with
242	242	responsibilities pursuant to the Tax Administration Act, but
243	243	only to the extent that the other laws do not conflict with the
244	244	Tax Administration Act."
245	245	SECTION 2. Section 7-1-82 NMSA 1978 (being Laws 1973,
246	246	Chapter 179, Section 1, as amended) is amended to read:
247	247	"7-1-82. TRANSFER, ASSIGNMENT, SALE, LEASE OR RENEWAL OF
248	248	LIQUOR LICENSE.--
249	249	A. The director of the alcoholic beverage control
250	250	division of the regulation and licensing department shall not
251	251	allow the transfer, assignment, lease or sale of any liquor
252	252	license pursuant to the provisions of the Liquor Control Act
253	253	until the director receives written notification from the
254	254	secretary or secretary's delegate that:
255	255	(1) the licensee or any person authorized to
256	256	use the license is not a delinquent taxpayer as provided in
257	257	Section 7-1-16 NMSA 1978 only with respect to [the liquor
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286	286	excise tax or] the gross receipts tax; or
287	287	(2) the transferee, assignee, buyer or lessee
288	288	has entered into a written agreement with the secretary or
289	289	secretary's delegate in which the transferee, assignee, buyer
290	290	or lessee has assumed full liability for payment of all taxes
291	291	due or that may become due from the licensee with respect to
292	292	[the liquor excise tax or ] the gross receipts tax.
293	293	B. The director of the alcoholic beverage control
294	294	division of the regulation and licensing department shall not
295	295	allow the renewal of any liquor license pursuant to the
296	296	provisions of the Liquor Control Act until the director
297	297	receives notification from the secretary or secretary's
298	298	delegate that on a certain date:
299	299	(1) the licensee is not a delinquent taxpayer
300	300	as provided in Section 7-1-16 NMSA 1978 only with respect to
301	301	[the liquor excise tax or ] the gross receipts tax; and
302	302	(2) there are no unfiled tax returns due from
303	303	the licensee with respect to [the liquor excise tax or ] the
304	304	gross receipts tax."
305	305	SECTION 3. Section 60-6A-11.1 NMSA 1978 (being Laws 2011,
306	306	Chapter 109, Section 1) is amended to read:
307	307	"60-6A-11.1. DIRECT WINE SHIPMENT PERMIT--
308	308	AUTHORIZATION--RESTRICTIONS.--
309	309	A. A licensee with a winegrower's license or a
310	310	person licensed in a state other than New Mexico that holds a
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339	339	winery license may apply to the director for and the director
340	340	may issue to the applicant a direct wine shipment permit. An
341	341	application for a direct wine shipment permit shall include:
342	342	(1) contact information for the applicant in a
343	343	form required by the department;
344	344	(2) an annual application fee of fifty dollars
345	345	($50.00) if the applicant does not hold a winegrower's license;
346	346	(3) the number of the applicant's winegrower's
347	347	license if the applicant is located in
348	348	New Mexico or a copy of the applicant's winery license if the
349	349	applicant is located in a state other than New Mexico; and
350	350	(4) any other information or documents
351	351	required by the director. Upon approval of an applicant for a
352	352	permit, the director shall forward to the taxation and revenue
353	353	department the name of each permittee and the contact
354	354	information for the permittee.
355	355	B. A direct wine shipment permit shall be valid for
356	356	a permit year. A permittee shall renew a direct wine shipment
357	357	permit annually as required by the department to continue
358	358	making direct shipments of wine to New Mexico residents.
359	359	C. A permittee may ship:
360	360	(1) not more than two nine-liter cases of wine
361	361	monthly to a New Mexico resident who is twenty-one years of age
362	362	or older for the recipient's personal consumption or use, but
363	363	not for resale; and
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392	392	(2) wine directly to a New Mexico resident
393	393	only in containers that are conspicuously labeled with the
394	394	words:
395	395	"CONTAINS ALCOHOL
396	396	SIGNATURE OF PERSON 21 YEARS OR OLDER REQUIRED
397	397	FOR DELIVERY".
398	398	D. A permittee shall:
399	399	(1) register with the taxation and revenue
400	400	department for the payment of [liquor excise tax and ] gross
401	401	receipts taxes due on the sales of wine pursuant to the
402	402	permittee's activities in New Mexico;
403	403	(2) submit to the jurisdiction of New Mexico
404	404	courts to resolve legal actions that arise from the shipping by
405	405	the permittee of wine into New Mexico to New Mexico residents;
406	406	(3) monthly, by the twenty-fifth day of each
407	407	month following the month in which the permittee was issued a
408	408	direct wine shipment permit, pay to the taxation and revenue
409	409	department [the liquor excise tax due and ] the gross receipts
410	410	tax due; and
411	411	(4) submit to an audit by an agent of the
412	412	taxation and revenue department of the permittee's records of
413	413	the wine shipped pursuant to this section to New Mexico
414	414	residents upon notice and during usual business hours.
415	415	E. As used in this section:
416	416	(1) "permit year" means the period between
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445	445	July 1 and June 30 of a year; and
446	446	(2) "permittee" means a person that is the
447	447	holder of a direct wine shipment permit."
448	448	SECTION 4. REPEAL.--Sections 7-1-6.40, 7-17-1 through
449	449	7-17-12 and 11-6A-1 through 11-6A-6 NMSA 1978 (being Laws 1997,
450	450	Chapter 182, Section 1, Laws 1966, Chapter 49, Sections 1 and
451	451	2, Laws 1993, Chapter 65, Section 8, Laws 1984, Chapter 85,
452	452	Section 4, Laws 1966, Chapter 49, Sections 7 and 8, Laws 1969,
453	453	Chapter 80, Section 1, Laws 1984, Chapter 85, Section 8, Laws
454	454	1993, Chapter 65, Sections 1 through 5 and Laws 1997, Chapter
455	455	182, Section 2, as amended) are repealed.
456	456	SECTION 5. EFFECTIVE DATE.--The effective date of the
457	457	provisions of this act is July 1, 2025.
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