NM

New Mexico DTC compliance

Registration, tax, and operational requirements for shipping wine direct-to-consumer in New Mexico. Every rule traces to a primary source.

Permitted

DTC wine shipping is permitted in New Mexico today.

Statute

“Transportation into state without permit; exportation of alcoholic beverages without permit; importation for private use; reciprocal shipping; when unlawful.”

https://www.rld.nm.gov/abc/

Compliance reference

  • Permit fee

    Single source

    $50

  • Permit term

    Single source

    1 year

  • Permit expiration date

    Preliminary

    06-30

  • Common carrier delivery allowed

    Single source

    Yes

  • Permit expiration anchor

    Single source

    Fiscal year end

  • Volume limit

    Single source

    2

  • Permit required

    Cross-source verified

    Yes

  • Volume limit basis

    Preliminary

    Per consumer per year

  • Statute citation (NCSL)

    Withheld, older than the rules it backs

    This NM reference text was published 2021-10-15, before the 2026-08-31 date Ratify holds for the rules above it, so Ratify withholds it rather than printing superseded language beside current fields. It returns once the source is re-pulled and re-graded.

  • Reporting frequency

    Cross-source verified

    Monthly

  • Sales tax collected by

    Cross-source verified

    Shipper

  • Excise tax collected by

    Preliminary

    Shipper

  • Direct shipping allowed

    Preliminary

    Yes

  • Volume limit unit

    Preliminary

    9-liter cases

  • Age verification required

    Single source

    Yes

Sales-tax rate

Base state sales-tax rate

Preliminary

4.875%

Not yet cross-source confirmed.

Rate facts

Bond amount (maximum)
—
Bond amount (minimum)
—
Bond basis formula
—
Bond required
No
Excise rate by alcohol class
rate 0.45; rate 1.5 — ABV bands withheld pending source verification
Excise rate basis
Per liter
Excise rate per unit
$0.45
Federal basic permit required
—
Franchise tax required
Yes
Litter tax required
No
Monthly zero-sales report required
Yes
Economic nexus threshold
$100,000
Permit application form
—
Permit application URL
https://www.rld.nm.gov/abc/
Product registration required
No
Maximum local sales-tax add-on
—
State sales-tax rate
4.875%
Single local use-tax rate option
No

Primary sources

3