New Mexico DTC compliance

Compliance reference

• permit_term_years

  Single source

  1

• permit_fee_usd

  Single source

  50

• permit_expiration_date

  Preliminary

  06-30

• permit_expiration_anchor

  Single source

  fiscal_year_end

• common_carrier_allowed

  Single source

  true

• volume_limit_value

  Cross-source verified

  2

• permit_required

  Cross-source verified

  true

• volume_limit_basis

  Preliminary

  per_consumer_per_year

• ncsl_statute_citation

  Preliminary

  Type of Alcohol and Whether License or Permit Required: N.M. Stat. Ann. §60-6A-11 Wine or cider B. A person issued a winegrower's license pursuant to this section may do any of the following: (15) in accordance with the provisions of this section that relate to the sale of wine or cider, accept and fulfill an order for wine or cider that is placed via an internet website, whether the financial transaction related to the order is administered by the licensee or the licensee's agent. Type of Alcohol and Whether License or Permit Required: N.M. Stat. Ann. §60-6A-11.1 Wine; requires direct wine shipment permit Maximum Amount for Shipping: Not more than two 9-liter cases of wine monthly Direct Shipping License or Permit: N.M. Stat. Ann. §60-6A-11.1 A. A licensee with a winegrower's license or a person licensed in a state other than New Mexico that holds a winery license may apply to the director for and the director may issue to the applicant a direct wine shipment permit. An application for a direct wine shipment permit shall include: (1) contact information for the applicant in a form required by the department; (2) an annual application fee of $50 if the applicant does not hold a winegrower's license; (3) the number of the applicant's winegrower's license if the applicant is located in New Mexico or a copy of the applicant's winery license if the applicant is located in a state other than New Mexico; and (4) any other information or documents required by the director. Upon approval of an applicant for a permit, the director shall forward to the taxation and revenue department the name of each permittee and the contact information for the permittee. B. A direct wine shipment permit shall be valid for a permit year. A permittee shall renew a direct wine shipment permit annually as required by the department to continue making direct shipments of wine to New Mexico residents. C. A permittee may ship: (1) not more than two nine-liter cases of wine monthly to a New Mexico resident who is 21 years of age or older for the recipient's personal consumption or use, but not for resale; and (2) wine directly to a New Mexico resident only in containers that are conspicuously labeled with the words: "CONTAINS ALCOHOL SIGNATURE OF PERSON 21 YEARS OR OLDER REQUIRED FOR DELIVERY." D. A permittee shall: (1) register with the Taxation and Revenue Department for the payment of liquor excise tax and gross receipts taxes due on the sales of wine pursuant to the permittee's activities in New Mexico; (2) submit to the jurisdiction of New Mexico courts to resolve legal actions that arise from the shipping by the permittee of wine into New Mexico to New Mexico residents; (3) monthly, by the 25th day of each month following the month in which the permittee was issued a direct wine shipment permit, pay to the taxation and revenue department the liquor excise tax due and the gross receipts tax due; and (4) submit to an audit by an agent of the Taxation and Revenue Department of the permittee's records of the wine shipped pursuant to this section to New Mexico residents upon notice and during usual business hours. E. As used in this section: (1) "permit year" means the period between July 1 and June 30 of a year; and (2) "permittee" means a person that is the holder of a direct wine shipment permit. Type of Alcohol and Whether License or Permit Required: N.M. Stat. Ann. §60-7A-3 Maximum Amount for Shipping: Not more than two cases of wine, each case containing no more than nine liters, per month. Direct Shipping License or Permit: N.M. Stat. Ann. §60-7A-3 E. An individual or licensee, except for a person holding a winery license, in a state that affords New Mexico licensees or individuals an equal reciprocal shipping privilege may ship for personal use and not for resale not more than two cases of wine, each case containing no more than nine liters, per month to an individual not a minor in this state. Delivery of a shipment pursuant to this subsection shall not be deemed to constitute a sale in this state and nothing in the Liquor Control Act limits or applies to such shipments. The shipping container of wine sent into or out of this state under this subsection shall be labeled clearly to indicate that the package cannot be delivered to a minor or to an intoxicated person. F. The holder of a direct wine shipment permit issued pursuant to §60-6A-11.1 NMSA 1978 may ship no more than two 9-liter cases of wine per month to a person living in New Mexico who is 21 years of age or older for the person's personal consumption and not for resale.

• reporting_frequency

  Cross-source verified

  monthly

• sales_tax_collected_by

  Cross-source verified

  shipper

• excise_tax_collected_by

  Preliminary

  shipper

• direct_ship_allowed

  Preliminary

  true

• volume_limit_unit

  Preliminary

  cases_9l

• age_verification_required

  Cross-source verified

  true

Sales-tax rate

Rate facts

Data coming soon. Sales and excise rates, volume limits, and reporting cadences will appear here as we add them.