New Mexico direct-to-consumer (DTC) wine shipping rules and regulations

It feels like everyone is ordering wine online. Does New Mexico permit DTC wine shipping? Find out and learn wine tax rates and rules for your state.

New Mexico wine taxes, permits, and rules

Last Updated:

08/01/2021

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Licensing

DTC License Required: Yes

License Type: DTC Permit

License Fee: $50

License Expiration: June 30 of each year

License Bond: No

Sales tax

State Gross Receipts Tax: Yes

State Gross Receipts Tax Rate: 5.125%

Local Sales Tax: Yes

Local Sales Tax Range: 0%–3.9375%

Sales Tax on Shipping: Yes

Alcohol tax

Liquor Excise Tax: $0.10–$1.50/L

Volume limits

Consumer Limit: Two cases per person per month

Per State Aggregate: Unlimited

Returns

Sales and Use Tax: Monthly by the 25th

Excise Tax: Monthly by the 25th

Product requirements*

Product Restrictions: No

Product Registration: Not required

Registration Fees: N/A

Product Requirements: Wine must be shipped in packages that are conspicuously labeled with the words: “Contains alcohol: Signature of person 21 years of age or older required for delivery.”

*Nearly all states have some kind of rule regarding how wine must be labeled when being shipped direct to consumer. Please check for the unique rule for your state.

Additional information

New Mexico DOR site

Please note: Tax rates, rules, and regulations change frequently. Although we hope you'll find this information helpful, this page is for informational purposes only and does not provide legal or tax advice.