2006 New Mexico Statutes - Section 7-17-5 — Imposition and rate of liquor excise tax.

7-17-5. Imposition and rate of liquor excise tax.

There is imposed on any wholesaler who sells alcoholic beverages on which the tax imposed by this section has not been paid an excise tax, to be referred to as the "liquor excise tax", at the following rates on alcoholic beverages sold:   

A.     on spirituous liquors, one dollar sixty cents ($1.60) per liter;   

B.     on beer, except as provided in Subsection E of this section, forty-one cents ($.41) per gallon;   

C.     on wine, except as provided in Subsections D and F of this section, forty-five cents ($.45) per liter;   

D.     on fortified wine, one dollar fifty cents ($1.50) per liter;   

E.     on beer manufactured or produced by a microbrewer and sold in this state, provided that proof is furnished to the department that the beer was manufactured or produced by a microbrewer, eight cents ($.08) per gallon;   

F.     on wine manufactured or produced by a small winer or winegrower and sold in this state, provided that proof is furnished to the department that the wine was manufactured or produced by a small winer or winegrower, ten cents ($.10) per liter on the first eighty thousand liters sold and twenty cents ($.20) per liter on all liters sold over eighty thousand liters but less than five hundred sixty thousand liters; and   

G.     on cider, forty-one cents ($.41) per gallon.