Show Subnavigation

Please find the Tax Section that applies to you below.

Local Liquor Excise Tax

The local liquor excise tax is imposed on retailers who sell alcoholic beverages or possess them for sale in a New Mexico county or municipality that elects to impose the tax. Currently, McKinley County is the only county in New Mexico that has elected to impose the local liquor excise tax. The McKinley County tax rate is 5% of the price that the retailer paid for the alcoholic beverages.

Retailers pay this tax using form RPD-41277, Local Liquor Excise Tax Return.  The local liquor excise tax is due on or before the 25th day of the month following the month in which the purchase occurs.

Local Liquor Excise Tax Forms and Documents


back to list
View Our Most Popular Pages & Services
Latest News:
Secretary Demesia Padilla

Secretary Demesia Padilla,CPA

Learn more about secretary Padilla

Online Services

Find an Online Service to Serve Your Needs

Taxation and Revenue New Mexico

1100 South St. Francis Drive
Santa Fe, NM 87504
(505) 827-0700

TRD Home          Privacy & Security          Site Policies          Accessibility/Non-Discrimination Statement          
About Us          Contact Us      Site MapLink to New Mexico Tax and Revenue Facebook Page

call us E-Mail Contact Us