SENATE BILL 163
56th legislature - STATE OF NEW MEXICO - second session, 2024
INTRODUCED BY
William F. Burt
AN ACT
RELATING TO ALCOHOL; AUTHORIZING DIRECT SHIPMENT PERMITS FOR BEER AND SPIRITUOUS LIQUORS.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF NEW MEXICO:
SECTION 1. Section 60-6A-11.1 NMSA 1978 (being Laws 2011, Chapter 109, Section 1) is amended to read:
"60-6A-11.1. DIRECT WINE, [SHIPMENT PERMIT] BEER AND SPIRITUOUS LIQUOR SHIPMENT PERMITS--AUTHORIZATION--RESTRICTIONS.--
A. A licensee with a winegrower's, small brewer's or craft distiller's license or a person licensed in a state other than New Mexico that holds a winery, brewery or distillery license may apply to the director for and the director may issue to the applicant a direct wine, beer or spirituous liquor shipment permit. An application for a direct wine, beer or spirituous liquor shipment permit shall include:
(1) contact information for the applicant in a form required by the department;
(2) an annual application fee of fifty dollars ($50.00) if the applicant does not hold a winegrower's, small brewer's or craft distiller's license;
(3) the number of the applicant's winegrower's, small brewer's or craft distiller's license if the applicant is located in New Mexico or a copy of the applicant's winery, brewery or distillery license if the applicant is located in a state other than New Mexico; and
(4) any other information or documents required by the director. Upon approval of an applicant for a permit, the director shall forward to the taxation and revenue department the name of each permittee and the contact information for the permittee.
B. A direct wine, beer or spirituous liquor shipment permit shall be valid for a permit year. A permittee shall renew a direct wine, beer or spirituous liquor shipment permit annually as required by the department to continue making direct shipments of wine, beer or spirituous liquor to New Mexico residents.
C. A permittee may ship:
(1) not more than two nine-liter cases of wine, two twelve-quart cases of beer or one ten-and-one-half-liter case of spirituous liquor monthly to a New Mexico resident who is twenty-one years of age or older for the recipient's personal consumption or use, but not for resale; and
(2) wine, beer or spirituous liquor directly to a New Mexico resident only in containers that are conspicuously labeled with the words:
"CONTAINS ALCOHOL
SIGNATURE OF PERSON 21 YEARS OR OLDER REQUIRED
FOR DELIVERY".
D. A permittee shall:
(1) register with the taxation and revenue department for the payment of liquor excise tax and gross receipts taxes due on the sales of wine, beer or spirituous liquor pursuant to the permittee's activities in New Mexico;
(2) submit to the jurisdiction of New Mexico courts to resolve legal actions that arise from the shipping by the permittee of wine, beer or spirituous liquor into New Mexico to New Mexico residents;
(3) monthly, [by] on or before the twenty-fifth day of each month following the month in which the permittee was issued a direct wine, beer or spirituous liquor shipment permit, pay to the taxation and revenue department the liquor excise tax due and the gross receipts tax due; and
(4) submit to an audit by an agent of the taxation and revenue department of the permittee's records of the wine, beer or spirituous liquor shipped pursuant to this section to New Mexico residents upon notice and during usual business hours.
E. As used in this section:
(1) "permit year" means the period between July 1 and June 30 of a year; and
(2) "permittee" means a person that is the holder of a direct wine, beer or spirituous liquor shipment permit."
SECTION 2. Section 60-7A-3 NMSA 1978 (being Laws 1981, Chapter 39, Section 49, as amended) is amended to read:
"60-7A-3. TRANSPORTATION INTO STATE WITHOUT PERMIT--EXPORTATION OF ALCOHOLIC BEVERAGES WITHOUT PERMIT--IMPORTATION FOR PRIVATE USE--RECIPROCAL SHIPPING--WHEN UNLAWFUL.--
A. Except as provided in Subsections E and F of this section, it is a violation of the Liquor Control Act for a registered common carrier to knowingly deliver a shipment of alcoholic beverages from another state to a person in this state without receiving at the time of delivery a permit issued by the department covering the quantity and class of alcoholic beverages to be delivered and requiring the shipment be transported from the shipper designated in the permit to the designated consignee and from the designated point of origin to the destination designated in the permit.
B. Except as provided in Subsections D through F of this section, it is a violation of the Liquor Control Act for a person other than a registered common carrier to knowingly transport from another state and deliver in this state alcoholic beverages, unless the person has in the person's possession on entering New Mexico a permit from the department for the quantity and class of alcoholic beverages to be delivered, designating the name of the shipper and consignee and the point of origin and destination of the alcoholic beverages.
C. Except as provided in Subsections D and E of this section, it is a violation of the Liquor Control Act for a person to transport out of state alcoholic beverages on which the excise tax has not been paid, unless the shipment is accompanied by a permit issued by the department for the exact quantity and class transported, showing the consignee's federal and state license numbers and the point of origin and destination of the alcoholic beverages.
D. An individual not a minor may transport into or out of the state a reasonable amount of alcoholic beverages for the exclusive purpose of the individual's private use or consumption, and nothing in the Liquor Control Act limits or applies to such private actions.
E. An individual or licensee, except for a person holding a winery, brewery or distillery license, in a state that affords New Mexico licensees or individuals an equal reciprocal shipping privilege may ship for personal use and not for resale not more than two [cases of wine, each case containing no more than nine liters] nine-liter cases of wine, two twelve-quart cases of beer or one ten-and-one-half-liter case of spirituous liquor per month to an individual not a minor in this state. Delivery of a shipment pursuant to this subsection shall not be deemed to constitute a sale in this state, and nothing in the Liquor Control Act limits or applies to such shipments. The shipping container of wine, beer or spirituous liquor sent into or out of this state under this subsection shall be labeled clearly to indicate that the package cannot be delivered to a minor or to an intoxicated person.
F. The holder of a direct wine, beer or spirituous liquor shipment permit issued pursuant to Section 60-6A-11.1 NMSA 1978 may ship no more than two nine-liter cases of wine, two twelve-quart cases of beer or one ten-and-one-half-liter case of spirituous liquor per month to a person living in New Mexico who is twenty-one years of age or older for the person's personal consumption and not for resale.
G. As used in this section, "in this state" means within the exterior boundaries of the state."
SECTION 3. EFFECTIVE DATE.--The effective date of the provisions of this act is July 1, 2024.