New Mexico
Open with a permitDue dates trackedLast checked September 29, 2026
Open to California wineries that hold a $50 Direct Wine Shipment Permit and register with the Taxation and Revenue Department.
New Mexico has its own chapter in the free book Direct to Consumer, State by State, and this page carries any change since it went to press. Get the whole book
Can you ship here?
- Permit
- Direct Wine Shipment Permit, $50 a year. The permit year runs July 1 to June 30, and renewals are due April 1.
- Volume limit
- Two nine-liter cases a month per New Mexico resident.
- Bond
- None in the permit statute or the fee rules.
What you'll file
| Return or report | Form | Agency | How Pinrates handles it |
|---|---|---|---|
| Gross receipts tax return, monthly by the 25th, including months with no sales | TRD-41413 | Taxation and Revenue Department | On your Pinrates calendar, with the portal a click away. You prepare and file it. |
| Liquor excise tax return, monthly by the 25th (check the permittee box) | RPD-41129 | Taxation and Revenue Department | On your Pinrates calendar, with the portal a click away. You prepare and file it. |
When it's due
| Gross receipts tax, TRD-41413 | Every month, by the 25th |
| Liquor excise, RPD-41129 | Every month, by the 25th |
| Permit renewal (expires Jun 30) | Apr 1 |
Two returns every month on the 25th, and one renewal every April 1 for the permit year that starts July 1.
Tax rates
Gross receipts tax (4.875% state plus local) and liquor excise of 45 cents a liter, both from your first sale.
Local rates: calculated from each delivery address.
Other rules
- Label registration
- None.
- Carrier
- A common carrier registered with the Alcoholic Beverage Control Division; adult signature at delivery.
Changes since September 29, 2026
None recorded. The New Mexico chapter of Direct to Consumer, State by State is current as of September 29, 2026; any change to New Mexico's direct-shipping rules after that date is posted here.
Ship to New Mexico?
Of the returns and reports above, Pinrates keeps 2 on your filing calendar, on the Prepare plan at $299 a month.
Sources
Every source the New Mexico chapter of Direct to Consumer, State by State cites, last checked September 29, 2026. Each key opens the same page as the short link printed in the book.
Forms
| Key | What it is | Form / cite | Agency |
|---|---|---|---|
| nm-04 | Rates, permittee box, due date | New Mexico Taxation and Revenue Department, Form RPD-41129, Liquor Excise Tax Return and instructions | New Mexico Taxation and Revenue Department |
| nm-10 | State rate 4.875% | New Mexico Taxation and Revenue Department, "Tax Tables": Gross Receipts and Compensating Tax Rate Schedule, effective July 1, 2026 through June 30, 2027 | New Mexico Taxation and Revenue Department |
| nm-12 | Due the 25th | New Mexico Taxation and Revenue Department, Form TRD-41413, Gross Receipts Tax Return, instructions (rev. 07/01/2025) | New Mexico Taxation and Revenue Department |
| nm-16 | Direct Wine Shipment Permit | NM-PLUS | New Mexico ABC |
| nm-17 | Permit renewal, due April 1 | NM-PLUS | Alcoholic Beverage Control Division |
| nm-18 | Business Tax Identification Number | New Mexico Taxation and Revenue Department | |
| nm-19 | Liquor excise registration | ACD-31015 | New Mexico Taxation and Revenue Department |
| nm-20 | No bond | ||
| nm-21 | Gross receipts tax return, monthly by the 25th, including months with no sales | TRD-41413 | New Mexico Taxation and Revenue Department |
| nm-22 | Location codes and rates for each delivery address | New Mexico Taxation and Revenue Department | |
| nm-23 | Liquor excise tax return, monthly by the 25th | RPD-41129 | New Mexico Taxation and Revenue Department |
| nm-24 | Liquor excise rates | New Mexico Taxation and Revenue Department |
Portals and accounts
Statutes
| Key | What it is | Form / cite | Agency |
|---|---|---|---|
| nm-01 | Direct wine shipment permit | N.M. Stat. Ann. § 60-6A-11.1 | |
| nm-03 | Gross receipts tax rate, 4.875% from July 1, 2023 | N.M. Stat. Ann. § 7-9-4 | |
| nm-07 | Delivery by common carriers | N.M. Stat. Ann. § 60-7A-3 | |
| us-53 | Alcoholic beverages nonmailable | 18 U.S.C. § 1716(f) | |
| nm-14 | Liquor Excise Tax Act definitions of small winegrower and winegrower | N.M. Stat. Ann. § 7-17-2(H), (L) |
Regulations
| Key | What it is | Form / cite | Agency |
|---|---|---|---|
| nm-02 | License renewals | N.M. Admin. Code 15.11.22 | |
| nm-06 | Fees | N.M. Admin. Code 15.11.26 | |
| nm-08 | NM-PLUS online applications since August 1, 2024 | New Mexico Regulation and Licensing Department, Alcoholic Beverage Control Division | |
| nm-09 | Third-party internet sales by out-of-state permittees | New Mexico ABC rules compilation, N.M. Admin. Code 15.10.55.8 |
Agency guidance and other sources
| Key | What it is | Form / cite | Agency |
|---|---|---|---|
| nm-05 | Industry guidance | Wine Institute, "New Mexico" DTC summary, updated July 10, 2026 | |
| nm-11 | Remote-seller threshold, location-based rates, July rate changes | New Mexico Taxation and Revenue Department, "Gross Receipts Tax Overview" | New Mexico Taxation and Revenue Department |
| nm-13 | Wine rates | New Mexico Taxation and Revenue Department, "Liquor Excise Tax" | New Mexico Taxation and Revenue Department |
| nm-15 | Liquor excise surtax | New Mexico Legislature, Senate Bill 252 (2026) |
This page is a reference, not legal advice. Confirm requirements with the state before acting on them.
The New Mexico chapter is one of 51 in Direct to Consumer, State by State. Get the free digital edition.