New Mexico 2025 Regular Session

New Mexico Senate Bill SB378

Caption

Liquor Tax Rates

Impact

The impact of SB378 is notable in terms of state revenue and its effect on the local liquor industry. By increasing the liquor excise tax rates, the bill is expected to enhance the state’s tax revenue, which could be utilized for various public services. However, the higher tax rates may also place a financial burden on wholesalers and manufacturers, potentially leading to increased prices for consumers. It is crucial for stakeholders, such as local breweries and wineries, to assess how these tax adjustments could affect their operations and pricing strategies in a competitive market.

Summary

Senate Bill 378, introduced by Senators William E. Sharer and Micaelita Debbie O’Malley, focuses on amendments to the Liquor Excise Tax Act by altering the tax rates applicable to various alcoholic beverages. The proposed changes include adjustments to the tax rates for spirituous liquors, beer, wine, and cider sold in the state. The amendment increases the excise tax on spirituous liquors from $1.60 to $1.92 per liter and similarly raises the rates on beer and wine, aiming to generate additional revenue for the state. This bill is scheduled to take effect on July 1, 2025, if enacted.

Contention

While proponents of SB378 argue that the increased tax rates are a necessary step towards boosting state revenue, there may be concerns regarding the overall economic impact on the liquor industry. Those opposed to the bill could argue that raising taxes on alcoholic beverages may discourage consumption, harm local businesses, and lead to job losses in the sector. It will be essential for legislators to address these concerns during debates and discussions as the bill progresses through the legislative process.

Companion Bills

No companion bills found.

Similar Bills

MO HB19

APPROPRIATIONS BILL

NM HB450

Capital Outlay Projects

MO SB104

Modifies provisions relating to local taxing jurisdictions

MS HB1092

Rural Fire Truck Acquisition Assistance Program; authorize an additional round for and remove certain limiting language.

MS HB1084

Rural Fire Truck Acquisition Assistance Program; authorize an additional round for counties and municipalities.

RI H5394

Provides that when a registrant voluntarily cancels the registrant's motor vehicle registration, that person would receive a partial refund of the fee that had been paid.

RI S0833

Provides that when a registrant voluntarily cancels the registrant's motor vehicle registration, that person receives a credit for the time remaining on the original registration to be applied to a future registration.

RI S0830

DMV to provide credit for portions of unused voluntarily cancelled vehicle registrations.