New Mexico

New Mexico transitioned from a reciprocal state to a permit state on July 1, 2011. Beginning July 1, 2011, all wineries must have a permit and NM tax identification number in order to ship to consumers. Direct Shipper Renewal Applications are due April 1st. Starting Aug. 1, 2024, all applications must be submitted through the NM-PLUS portal.

• As of Nov. 21, 2023, ABC is no longer requiring new proof of business Registration with the New Mexico Secretary of State for new applications and renewal applications Direct Wine Shipper Permits.
• Submit proof of New Mexico Business Tax Identification Number (formerly CRS #) from NM Taxation & Revenue Department with Direct Wine Shipper Permit Application.
• Excise taxes and Gross Receipts Tax (similar to sales tax) must be reported monthly. Gross Receipts Tax Returns must be filed online using the E-file system.
• For small wineries or winegrowers, the liquor excise tax rate on the increased volume limit is $0.30 per liter of wine for sales from 950,001 to 1,499,999 liters. The tax rate of $0.10 per liter of wine still applies to the first 80,000 liters sold, and the tax rate of $0.20 per liter of wine applies to sales from 80,001 to 950,000 liters. A small winegrower is a person who produces less than 1,500,000 liters of wine in one year (effective Jan. 1, 2014).
• Wine must be shipped in packages that are conspicuously labeled with the words: “CONTAINS ALCOHOL SIGNATURE OF PERSON 21 YEARS OR OLDER REQUIRED FOR DELIVERY.”