New MexicoRetailers would pay a 3% surtax on alcohol sales for personal use
The failed proposal would charge retailers a 3% surtax on alcohol sales to buyers who will not resell the drinks, starting in July 2027.
What it does
Retailers would pay a 3% surtax on alcoholic drinks sold to buyers who will not resell them.
Permitted wine shippers would register and pay the surtax on wine sales to New Mexico residents, along with other listed taxes.
Argument forThe surtax could bring in money from alcohol sales to buyers who will not resell the drinks.
Argument againstCustomers might pay more if retailers pass the 3% surtax on to people buying alcohol for themselves.
More detail
Retailers would pay a 3% surtax on alcoholic drinks they sell to buyers who will not resell them. It covers New Mexico retailers selling alcoholic drinks not for resale. The surtax is 3% of the price paid for the drinks. The surtax would start July 1, 2027.
Direct wine shippers would register and pay the liquor excise surtax on wine sales in New Mexico. This applies to holders of direct wine shipment permits shipping wine to New Mexico residents. Shippers would also pay the liquor excise tax and gross receipts tax due on those sales. Shippers would pay monthly, by the 25th day of each month following the month they receive a permit.
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Where it stands
- Introduced
- Passed Senate
- Passed House
- To Governor
- Became Law
Looking ahead
No hearings or votes scheduled.
History
- 2026
- Mar 24action postponed indefinitelyLatest
- Feb 16germane
- Feb 14referred to Senate Committees' Committee & Senate Tax, Business and Transportation CommitteeMinor
- Feb 14withdrawn from committeeMajor
- Feb 4not printed Senate Indian, Rural and Cultural Affairs CommitteeIntroduced
Taxes & Budget