0001| HOUSE BILL 72
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0002| 42ND LEGISLATURE - STATE OF NEW MEXICO - SECOND SESSION,
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0003| 1996
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0004| INTRODUCED BY
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0005| MURRAY RYAN
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0006|
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0007|
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0008|
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0009| FOR THE REVENUE STABILIZATION AND TAX POLICY COMMITTEE
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0010|
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0011| AN ACT
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0012| RELATING TO TAXATION; IMPOSING THE LIQUOR EXCISE TAX ON
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0013| ALCOHOLIC CIDER.
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0014|
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0015| BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF NEW MEXICO:
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0016| Section 1. Section 7-17-2 NMSA 1978 (being Laws 1966,
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0017| Chapter 49, Section 2, as amended by Laws 1995, Chapter 70,
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0018| Section 18 and also by Laws 1995, Chapter 74, Section 1) is
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0019| amended to read:
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0020| "7-17-2. DEFINITIONS.--As used in the Liquor Excise Tax
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0021| Act:
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0022| A. "alcoholic beverages" means distilled or
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0023| rectified spirits, potable alcohol, brandy, whiskey, rum, gin
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0024| and aromatic bitters or any similar alcoholic beverage,
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0025| including blended or fermented beverages, dilutions or mixtures
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0001| of one or more of the foregoing containing more than one-half of
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0002| one percent alcohol, but excluding medicinal bitters:
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0003| (1) "spirituous liquors" means alcoholic
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0004| beverages except fermented beverages such as wine, beer, cider
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0005| and ale;
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0006| (2) "beer" means any alcoholic beverage
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0007| obtained by the fermentation of any infusion or decoction of
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0008| barley, malt and hops or other cereals in water and includes
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0009| porter, beer, ale and stout;
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0010| (3) "cider" means an alcoholic beverage made
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0011| from the normal alcoholic fermentation of the juice of sound,
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0012| ripe apples that contains not less than one-half of one percent
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0013| of alcohol by volume and not more than seven percent of alcohol
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0014| by volume;
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0015| [(3)] (4) "fortified wine" means wine
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0016| containing more than fourteen percent alcohol by volume when
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0017| bottled or packaged by the manufacturer, but does not include:
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0018| (a) wine that is sealed or capped by cork
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0019| closure and aged two years or more;
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0020| (b) wine that contains more than fourteen
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0021| percent alcohol by volume solely as a result of the natural
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0022| fermentation process and has not been produced with the addition
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0023| of wine spirits, brandy or alcohol; or
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0024| (c) vermouth and sherry; and
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0025| [(4)] (5) "wine" includes the words "fruit
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0001| juices" and means alcoholic beverages other than cider
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0002| obtained by the fermentation of the natural sugar contained in
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0003| fruit or other agricultural products, with or without the
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0004| addition of sugar or other products, that do not contain less
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0005| than one-half of one percent nor more than twenty-one percent
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0006| alcohol by volume;
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0007| B. "department" means the taxation and revenue
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0008| department, the secretary of taxation and revenue or any
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0009| employee of the department exercising authority lawfully
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0010| delegated to that employee by the secretary;
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0011| C. "micro brewer" means any person who produces less
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0012| than five thousand barrels of beer in a year;
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0013| D. "person" means any individual, estate, trust,
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0014| receiver, cooperative association, club, corporation, company,
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0015| firm, partnership, joint venture, syndicate or other
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0016| association; "person" also means, to the extent permitted by
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0017| law, any federal, state or other governmental unit or
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0018| subdivision or agency, department or instrumentality thereof;
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0019| E. "small winer or winegrower" means any person who
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0020| produces less than two hundred twenty thousand liters of wine in
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0021| a year; and
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0022| F. "wholesaler" means any person holding a license
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0023| issued under Section 60-6A-1 NMSA 1978 or any person selling
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0024| alcoholic beverages that were not purchased from a person
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0025| holding a license issued under Section 60-6A-1 NMSA 1978."
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0001| Section 2. Section 7-17-5 NMSA 1978 (being Laws 1993,
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0002| Chapter 65, Section 8, as amended) is amended to read:
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0003| "7-17-5. IMPOSITION AND RATE OF LIQUOR EXCISE TAX.--There
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0004| is imposed on any wholesaler who sells alcoholic beverages on
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0005| which the tax imposed by this section has not been paid an
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0006| excise tax, to be referred to as the "liquor excise tax", at the
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0007| following rates on alcoholic beverages sold:
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0008| A. on spirituous liquors, one dollar sixty cents
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0009| ($1.60) per liter;
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0010| B. on beer, except as provided in Subsection E of
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0011| this section, forty-one cents ($.41) per gallon;
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0012| C. on wine, except as provided in Subsections D and
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0013| F of this section, forty-five cents ($.45) per liter;
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0014| D. on fortified wine, one dollar fifty cents ($1.50)
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0015| per liter;
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0016| E. on beer manufactured or produced by a micro
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0017| brewer and sold in this state, provided that proof is furnished
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0018| to the department that the beer was manufactured or produced by
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0019| a micro brewer, twenty-five cents ($.25) per gallon; [and]
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0020| F. on wine manufactured or produced by a small winer
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0021| or winegrower and sold in this state, provided that proof is
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0022| furnished to the department that the wine was manufactured or
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0023| produced by a small winer or winegrower, ten cents ($.10) per
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0024| liter on the first eighty thousand liters sold and twenty cents
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0025| ($.20) per liter on all liters sold over eighty thousand but
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0001| less than two hundred twenty thousand; and
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0002| G. on cider, forty-one cents ($.41) per gallon."
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0003| Section 3. EFFECTIVE DATE.--The effective date of the
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0004| provisions of this act is July 1, 1996.
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0005| - 5 -
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0006| State of New Mexico
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0007| House of Representatives
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0008|
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0009| FORTY-SECOND LEGISLATURE
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0010| SECOND SESSION, 1996
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0011|
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0012|
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0013| January 31, 1996
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0014|
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0015|
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0016| Mr. Speaker:
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0017|
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0018| Your TAXATION AND REVENUE COMMITTEE, to whom has
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0019| been referred
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0020|
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0021| HOUSE BILL 72
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0022|
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0023| has had it under consideration and reports same with
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0024| recommendation that it DO PASS, and thence referred to the
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0025| APPROPRIATIONS AND FINANCE COMMITTEE.
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0001|
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0002| Respectfully submitted,
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0003|
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0004|
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0005|
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0006|
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0007| Jerry W. Sandel, Chairman
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0008|
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0009|
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0010| Adopted Not Adopted
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0011|
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0012| (Chief Clerk) (Chief Clerk)
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0013|
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0014| Date
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0015|
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0016| The roll call vote was 12 For 1 Against
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0017| Yes: 12
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0018| No: Lovejoy
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0019| Excused: None
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0020| Absent: None
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0021|
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0022|
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0023|
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0024|
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0025| H0072TR1
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0001|
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0002| FORTY-SECOND LEGISLATURE
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0003| SECOND SESSION, 1996
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0004|
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0005|
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0006| February 7, 1996
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0007|
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0008| Mr. President:
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0009|
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0010| Your WAYS AND MEANS COMMITTEE, to whom has been
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0011| referred
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0012|
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0013| HOUSE BILL 72
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0014|
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0015| has had it under consideration and reports same with
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0016| recommendation that it DO PASS.
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0017|
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0018| Respectfully submitted,
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0019|
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0020|
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0021|
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0022| __________________________________
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0023| TITO D. CHAVEZ, Chairman
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0024|
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0025|
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0001|
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0002| Adopted_______________________ Not Adopted_______________________
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0003| (Chief Clerk) (Chief Clerk)
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0004|
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0005|
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0006|
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0007| Date ________________________
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0008|
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0009|
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0010| The roll call vote was 5 For 0 Against
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0011| Yes: 5
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0012| No: 0
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0013| Excused: Campos, Riley, Wiener
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0014| Absent: None
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0015|
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0016|
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0017| H0072WM1
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0018|
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