Can your winery ship wine to New Mexico?

New Mexico DTC wine shipping requirementsCan a winery ship wine directly to consumers in New Mexico?Yes. A Direct Wine Shipment Permit is required. Volume limits apply; the exact cap is in the table below. Sales tax applies and excise tax is $0.45 per liter (wine); $1.50 per liter (fortified wine). Last verified 2026-08-01 against primary sources; next review due 2026-10-30.

DTC shipping

Generally permitted

Permit required

Yes

Licence

Direct Wine Shipment Permit

Application fee

$50

Bond required

Volume cap

2 nine-litre cases of wine per month per New Mexico resident aged 21+, for personal consumption/use and not for resale; no annual cap and no state aggregate cap in statute

Sales tax

Yes

State sales-tax rate

4.875%

Excise tax

Yes

Excise rate

$0.45 per liter (wine); $1.50 per liter (fortified wine). Small winegrower tiers: $0.10/liter on the first 80,000 liters, $0.20/liter on 80,001–950,000 liters, $0.30/liter on 950,001–1,500,000 liters

Shipment reports

None to ABC — New Mexico has no direct-shipper shipment report. The permittee's only recurring filings run to Taxation & Revenue, monthly by the 25th of the following month: the liquor excise return (Form RPD-41129, with the 'direct wine shipment permittee' box checked) and the gross receipts tax return (Form TRD-41413). ABC's only ongoing demand is to submit to a TRD audit of shipment records on notice.

Record retention

No ABC retention period — the Liquor Control Act imposes only an on-demand TRD audit of shipment records (NMSA 1978 s 60-6A-11.1(D)(4)), and neither ABC records rule reaches an out-of-state shipper. The duty is Taxation & Revenue's: TRD advises retaining tax records 10 years, with assessment look-backs of 3 years ordinarily, 6 years for under-reporting a tax by more than 25%, 7 years for non-filed returns and 10 years where there is evidence of fraud.

Product registration

Not required for a direct wine shipment permittee. New Mexico's label regime is a wholesale-channel obligation: the only label-approval duty in the ABC rules, 15.11.22.8(B)(4) NMAC, is a licence-renewal condition scoped expressly to non-resident licensees, a licence class that by statute may ship only to New Mexico manufacturers and wholesalers and therefore cannot be the DTC channel.

Approved carriers

New Mexico publishes no approved-carrier list and names no carrier. It regulates by registration: any common carrier used must be registered with NM ABC under NMSA 1978 s 60-6A-13, which requires 'every common carrier transporting alcoholic beverages into and for delivery within the state' to register with the department and pay a $50 fee on a three-year cycle. The registration duty is the carrier's; the shipper's duty is to use a currently registered carrier.

Regulator

New Mexico Regulation and Licensing Department, Alcoholic Beverage Control (ABC) Division

Last verified

2026-08-01

Next review due

2026-10-30

Verified 2026-08-01 by primary-source audit against 21 primary sources; next review due 2026-10-30. How we verify.

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