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SENATE BILL 378
57
TH LEGISLATURE
-
STATE
OF
NEW
MEXICO
-
FIRST SESSION
,
2025
INTRODUCED BY
William E. Sharer and Micaelita Debbie O’Malley
AN ACT
RELATING TO TAXATION; AMENDING THE LIQUOR EXCISE TAX ACT TO
ALTER RATES OF THE LIQUOR EXCISE TAX.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF NEW MEXICO:
SECTION 1. Section 7-17-5 NMSA 1978 (being Laws 1993,
Chapter 65, Section 8, as amended) is amended to read:
"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)] one dollar ninety-two cents ($1.92) per liter;
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(2) on beer, except as provided in
Paragraph (5) of this subsection, [forty-one cents ($.41) ]
forty-nine cents ($.49) per gallon;
(3) on wine, except as provided in Paragraphs
(4) and (6) of this subsection, [forty-five cents ($.45) ]
fifty-four cents ($.54) per liter;
(4) on fortified wine, [one dollar fifty cents
($1.50)] one dollar eighty cents ($1.80) per liter;
(5) on beer manufactured or produced by a
microbrewer and sold in this state, provided that proof is
furnished to the department that the beer was manufactured or
produced by a microbrewer, eight cents ($.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
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(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) ] forty-nine
cents ($.49) per gallon;
(8) on cider manufactured or produced by a
small winegrower and sold in this state, provided that proof is
furnished to the department that the cider was manufactured or
produced by a small winegrower, eight cents ($.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 ($.32) per liter on the first one hundred
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seventy-five thousand liters sold and sixty-five cents ($.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."
SECTION 2. EFFECTIVE DATE.--The effective date of the
provisions of this act is July 1, 2025.
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