Regulation & Licensing Department Alcoholic Beverage Control Division Toney Anaya Building 2550 Cerrillos Road, Second Floor Santa Fe, New Mexico 87505 Mailing Address P.O. Box 25101 Santa Fe, New Mexico 87504-5101 505-476-4875 (phone) Links for Further Research NM Alcoholic Beverage Control Statutes (the following Articles in Chapter 60 contain laws relating to alcoholic beverages: 3A, 5A, 6A, 6B, 6C, 6E, 7A, 7B, 8A) NM Alcoholic Beverage Control Regulations (Chapters 10 and 11 pertain to alcoholic beverages)

Note: This section summarizes the temporary changes implemented due to the coronavirus pandemic that are of interest to interstate suppliers. No special relief was offered to New Mexico licensees. When bars and restaurants were required to cease on-premise operations effective March 19, 2020, they were allowed to take and fulfill “to-go” orders for food, but not for alcohol, beer or spirits. Initially off-premises (“package”) sales were still permitted from package liquor stores, brewpubs and wineries, but a Department of Health Emergency Order issued April 6, 2020 declared retail off-premises (package) liquor stores non-essential and required them to cease all retail operations immediately. The ABC offered full dispenser licensees with off-premise privileges the ability to temporarily modify their license floor plans[…]

Wine 14% ABV and under $0.45/Liter Wine 14.1 – 21% ABV $1.50/Liter Sparkling Wine $0.45/Liter Art. Carb. Wine $0.45/Liter Distilled Spirits $1.60/Liter Malt Beverages $0.41/Gallon Cider (0.5% ABV – 8.5%ABV) $0.41/Gallon Reduced tax rates have been established on beer, wine, cider, and distilled spirits produced and sold in New Mexico by small brewers, small winegrowers, and craft distillers, depending on volume sold. For specifics, consult the statute. [NM Law, Chapter 7, Article 17, Sections 7-17-2 and 7-17-5.] Note: Any New Mexico local governing body could enact a local ordinance imposing an excise tax on the price paid by the retail licensee at a rate not to exceed six percent (6%). For complete details, refer to Chapter 7, Article 24, Section[…]

15.9.1 Sampling/Tasting for Consumers A tasting permit may be issued to any New Mexico licensed dispensary retail licensee, resident manufacturer licensee, non-resident manufacturer licensee, New Mexico wholesaler, winegrower or their agent to conduct tastings of beer, cider, wine or distilled spirits. The annual fee is $100.00, and the director of the Alcoholic Beverage Control Division must be notified of tasting events a minimum of forty-eight (48) hours in advance. [NM Law, Chapter 60, Article 6A, Section 60-6A-33.] Such samples shall be limited to the following quantities: Wine One and one-half ounces (1½ oz.) Beer or other malt beverage One and one-half ounces (1½ oz.) Distilled spirits mixed with another ingredient One and one-half ounces (1½ oz.) Undiluted distilled spirits One-half[…]

New Mexico has passed legislation that is very similar to Title 27 CFR, Part 10 of the federal regulations (Commercial Bribery), in that it is unlawful to offer or give any bonus, premium or compensation to any officer, employee, agent or any representative of a wholesaler, retail licensee or government licensee or its lessee. [NM Law, Chapter 60, Article 8A, Section 60-8A-1.] 15.16.1 Entertainment of Retailers The New Mexico statutes and regulations are silent regarding this issue. Therefore, IRS guidelines and your company policy should apply.