SB 280 is sponsored by Antoinette Sedillo Lopez (Democrat).

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New Mexico 2026 Regular Session Status: In Committee 1 D cosponsors

SB 280 — PUBLIC PEACE, HEALTH, SAFETY & WELFARE

Last action March 24, 2026 — action postponed indefinitely

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Introduced
2
In Committee
3
Passed Senate
4
Passed House
5
To Executive
6
Enacted

This bill is in committee in the Senate. Introduced February 04, 2026. It must pass committee before a floor vote.

Next likely step: a committee vote, then a floor vote in the Senate.

Prognosis

Stalled 16% · moderate confidence

Where this bill stands today.

Odds of enactment

Low

How often bills like it became law.

In Committee

Current position in the legislative process.
1 sponsor

1 primary, 0 co-sponsors signed on.
Single-party support

Sponsorship is currently within one party (1 D).

Prognosis reads this bill's own signals — stage, sponsorship breadth, committee status, recorded votes and cross-state momentum. Odds come from a model trained on which bills have become law.

Bill Text

What changed in the latest version

259 added · 10 removed

Plain-language change summary

The recent changes to Bill SB 280 include a modification of the definitions related to "alcoholic beverages" within the Liquor Excise Tax Act. Specifically, it clarifies what types of beverages fall under this definition and sets the alcohol content threshold at more than one-half of one percent. These adjustments are important because they help ensure that the tax is applied consistently and effectively, potentially affecting revenue from liquor sales in New Mexico.

2/13/26 Proposed SENATE _______ COMMITTEE SUBSTITUTE FOR SENATE BILL 280 57TH LEGISLATURE ~~-STATEOFNEWMEXICO-~~- STATEOFNEWMEXICO- SECOND SESSION , 2026 ~~INTRODUCED~~4 BY6 ~~Antoinette~~DISCUSSION ~~Sedillo~~DRAFT ~~Lopez~~ 6 8 10 AN ACT RELATING TO THE PUBLIC PEACE, HEALTH, SAFETY AND ~~WELFARE.~~WELFARE;

13IMPOSING BEA ITLIQUOR ~~ENACTED~~EXCISE BYSURTAX ~~THE~~ON ~~LEGISLATURE~~RETAILERS; OF ~~THE~~ ~~STATE~~ OF ~~NEW~~ ~~MEXICO:~~

15AMENDING eDEFINITIONS tAND 17CONFORMING wSECTIONS lOF nTHE dLIQUOR 18EXCISE =TAX =14 19ACT. a l i a e r 20 a t m m 21 d r e 22 c e s k 23 e a n b 24 u [ ~~.233139.1~~

16 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF NEW MEXICO:

e t 17 SECTION 1.

Section 7-17-2 NMSA 1978 (being Laws 1966, w l n d 18 Chapter 49, Section 2, as amended) is amended to read:

= = 19 "7-17-2.

DEFINITIONS.--As used in the Liquor Excise a l i a e r 20 Tax Act:

a t m m 21 A.

"alcoholic beverages" means distilled or d r e 22 rectified spirits, potable alcohol, brandy, whiskey, rum, gin, c e s k 23 aromatic bitters or any similar beverage, including blended or e a n b 24 fermented beverages, dilutions or mixtures of one or more of u [ the foregoing containing more than one-half of one percent .234068.1 S___/SB 280 alcohol by volume, but "alcoholic beverages" does not include medicinal bitters;

"barrel" means the equivalent of thirty-one gallons;

[B.] C.

"beer" means an alcoholic beverage obtained by the fermentation of any infusion or decoction of barley, malt and hops or other cereals in water and includes porter, beer, ale and stout;

[C.] D.

"cider" means an alcoholic beverage made from the normal alcoholic fermentation of the juice of sound, ripe apples or pears that contains not less than one-half of one percent of alcohol by volume and not more than eight and one-half percent of alcohol by volume;

[D.] E.

"department" means the taxation and revenue department, the secretary of taxation and revenue or any employee of the department exercising authority lawfully e e 17 delegated to that employee by the secretary;

e e n d 18 [E.] F.

"fortified wine" means wine containing more = = l ] 19 than fourteen percent alcohol by volume when bottled or a l r i 20 packaged by the manufacturer, but "fortified wine" does not t e a t include:

m m 21 e d (1) wine that is sealed or capped by cork r e 22 c e r c 23 closure and aged two years or more;

e a n b 24 (2) wine that contains more than fourteen u [ percent alcohol by volume solely as a result of the natural .234068.1 - 2 - S___/SB 280 fermentation process and that has not been produced with the addition of wine spirits, brandy or alcohol;

or (3) vermouth and sherry;

[F.] G.

"microbrewer" means a person who produces less than two hundred thousand barrels of beer per year;

[G.] H.

"person" includes, to the extent permitted by law, a federal, state or other governmental unit or subdivision or an agency, department, institution or instrumentality thereof;

"retailer" means a person having a place of business in New Mexico that sells alcoholic beverages in New Mexico, offers alcoholic beverages for sale in New Mexico or possesses alcoholic beverages for the purpose of selling the alcoholic beverages in New Mexico;

[H.] J.

"small winegrower" means a winegrower who produces less than one million five hundred thousand liters of e e 17 wine in a year;

e e n d 18 [I.] K.

"spirituous liquors" means alcoholic = = l ] 19 beverages, except fermented beverages such as wine, beer, cider a l r i 20 and ale;

t e a t [J.] L.

"wholesaler" means a person holding a m m 21 e d license issued under Section 60-6A-1 NMSA 1978 or a person r e 22 c e r c 23 selling alcoholic beverages that were not purchased from a e a n b 24 person holding a license issued under Section 60-6A-1 NMSA u [ 1978;

.234068.1 - 3 - S___/SB 280 [K.] M.

"wine" means an alcoholic beverage other than cider that is obtained by the fermentation of the natural sugar contained in fruit or other agricultural products, with or without the addition of sugar or other products, and that does not contain more than twenty-one percent alcohol by volume;

and [L.] N.

"winegrower" means a person licensed pursuant to Section 60-6A-11 NMSA 1978." SECTION 2.

A new section of the Liquor Excise Tax Act, Section 7-17-5.2 NMSA 1978, is enacted to read:

Show all 94 changed lines (54 more)

"7-17-5.2.

[NEW MATERIAL ] IMPOSITION AND RATE OF LIQUOR EXCISE SURTAX.--Beginning July 1, 2027, there is imposed on a retailer that sells alcoholic beverages not for resale an excise surtax, to be referred to as the "liquor excise surtax", at the rate of three percent of the price paid for alcoholic beverages sold by the retailer." e e 17 SECTION 3.

Section 7-17-6 NMSA 1978 (being Laws 1984, e e n d 18 Chapter 85, Section 4, as amended) is amended to read:

= = l ] 19 "7-17-6.

DEDUCTION--INTERSTATE SALES--WINEGROWER-TO- a l r i 20 WINEGROWER TRANSFERS.-- t e a t A.

A wholesaler may deduct the liters of spirituous m m 21 e d r e 22 liquors, gallons of beer and liters of wine sold and shipped to c e r c 23 a person in another state from the units of alcoholic beverages e a n b 24 subject to the [tax ] taxes imposed by the Liquor Excise Tax u [ Act;

provided that the department may require the wholesaler to .234068.1 - 4 - S___/SB 280 submit evidence satisfactory to the department that the units have been sold and shipped to a person in another state.

A winegrower may deduct the liters of wine transferred to the winegrower from another winegrower for processing, bottling or storage and subsequent return to the transferor from the units of wine subject to the [liquor excise tax] taxes imposed by the Liquor Excise Tax Act on the licensed premises of the winegrower." SECTION 4.

Section 7-17-9 NMSA 1978 (being Laws 1966, Chapter 49, Section 7, as amended) is amended to read:

"7-17-9.

EXEMPTION--CERTAIN SALES TO OR BY INSTRUMENTALITIES OF ARMED FORCES.--Exempted from the [tax ] taxes imposed by [Section 7-17-5 NMSA 1978] the Liquor Excise Tax Act are alcoholic beverages sold to or by any instrumentality of the armed forces of the United States engaged in resale activities." e e 17 SECTION 5.

Section 7-17-10 NMSA 1978 (being Laws 1966, e e n d 18 Chapter 49, Section 8, as amended) is amended to read:

= = l ] 19 "7-17-10.

DATE PAYMENT DUE.--The [tax ] taxes imposed by a l r i 20 the Liquor Excise Tax Act [is ] are to be paid on or before the t e a t twenty-fifth day of the month following the month in which the m m 21 e d taxable event occurs." r e 22 c e r c 23 SECTION 6.

Section 7-17-11 NMSA 1978 (being Laws 1969, e a n b 24 Chapter 80, Section 1, as amended) is amended to read:

u [ "7-17-11.

REFUND OR CREDIT OF [TAX ] TAXES.--The .234068.1 - 5 - S___/SB 280 department shall allow a claim for refund or credit as provided in Sections 7-1-26 and 7-1-29 NMSA 1978 for the [tax ] taxes imposed by [Section 7-17-5 NMSA 1978] the Liquor Excise Tax Act and paid on alcoholic beverages destroyed in shipment, spoiled or otherwise damaged as to be unfit for sale or consumption upon submission of proof satisfactory to the department of such destruction, spoilage or damage." SECTION 7.

Section 7-17-12 NMSA 1978 (being Laws 1984, Chapter 85, Section 8, as amended) is amended to read:

"7-17-12.

INTERPRETATION OF ACT--ADMINISTRATION AND ENFORCEMENT OF [TAX ] TAXES.-- A.

The department shall interpret the provisions of the Liquor Excise Tax Act.

The department shall administer and enforce the collection of the [liquor excise tax ] taxes imposed by the Liquor Excise Tax Act, and the Tax Administration Act applies e e 17 to the administration and enforcement of the [tax ] taxes." e e n d 18 SECTION 8.

Section 60-6A-11.1 NMSA 1978 (being Laws 2011, = = l ] 19 Chapter 109, Section 1) is amended to read:

a l r i 20 "60-6A-11.1.

DIRECT WINE SHIPMENT PERMIT-- t e a t AUTHORIZATION--RESTRICTIONS.-- m m 21 e d r e 22 A.

A licensee with a winegrower's license or a c e r c 23 person licensed in a state other than New Mexico that holds a e a n b 24 winery license may apply to the director for and the director u [ may issue to the applicant a direct wine shipment permit.

An .234068.1 - 6 - S___/SB 280 application for a direct wine 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 license;

(3) the number of the applicant's winegrower's license if the applicant is located in New Mexico or a copy of the applicant's winery 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.

A direct wine shipment permit shall be valid for a permit year.

A permittee shall renew a direct wine shipment e e 17 permit annually as required by the department to continue e e n d 18 making direct shipments of wine to New Mexico residents.

= = l ] 19 C.

A permittee may ship:

a l r i 20 (1) not more than two nine-liter cases of wine t e a t monthly to a New Mexico resident who is twenty-one years of age m m 21 e d or older for the recipient's personal consumption or use, but r e 22 c e r c 23 not for resale;

and e a n b 24 (2) wine directly to a New Mexico resident u [ only in containers that are conspicuously labeled with the .234068.1 - 7 - S___/SB 280 words:

"CONTAINS ALCOHOL SIGNATURE OF PERSON 21 YEARS OR OLDER REQUIRED FOR DELIVERY".

A permittee shall:

(1) register with the taxation and revenue department for the payment of the liquor excise tax, liquor excise surtax and gross receipts taxes due on the sales of wine 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 into New Mexico to New Mexico residents;

(3) monthly, by the twenty-fifth day of each month following the month in which the permittee was issued a direct wine shipment permit, pay to the taxation and revenue department the liquor excise tax, [due ] liquor excise surtax e e 17 and [the] gross receipts tax due;

and e e n d 18 (4) submit to an audit by an agent of the = = l ] 19 taxation and revenue department of the permittee's records of a l r i 20 the wine shipped pursuant to this section to New Mexico t e a t residents upon notice and during usual business hours.

m m 21 e d E.

As used in this section:

r e 22 c e r c 23 (1) "permit year" means the period between e a n b 24 July 1 and June 30 of a year;

and u [ (2) "permittee" means a person that is the .234068.1 - 8 - S___/SB 280 holder of a direct wine shipment permit." SECTION 9.

EFFECTIVE DATE.--The effective date of the provisions of this act is July 1, 2026.

- 9 - 6 8 10 12 14 16 e e 17 e e n d 18 = = l ] 19 a l r i 20 t e a t m m 21 e d r e 22 c e r c 23 e a n b 24 u [ .234068.1

Latest

SENATE BILL 280 57TH LEGISLATURE ~~-STATEOFNEWMEXICO-~~ SECOND SESSION , 2026 ~~INTRODUCED~~ BY ~~Antoinette~~ ~~Sedillo~~ ~~Lopez~~ 6 8 10 AN ACT RELATING TO THE PUBLIC PEACE, HEALTH, SAFETY AND ~~WELFARE.~~

2/13/26 Proposed SENATE _______ COMMITTEE SUBSTITUTE FOR SENATE BILL 280 57TH LEGISLATURE - STATEOFNEWMEXICO- SECOND SESSION , 2026 4 6 DISCUSSION DRAFT 8 10 AN ACT RELATING TO THE PUBLIC PEACE, HEALTH, SAFETY AND WELFARE;

13 BE IT ~~ENACTED~~ BY ~~THE~~ ~~LEGISLATURE~~ OF ~~THE~~ ~~STATE~~ OF ~~NEW~~ ~~MEXICO:~~

IMPOSING A LIQUOR EXCISE SURTAX ON RETAILERS;

15 e t 17 w l n d 18 = = 19 a l i a e r 20 a t m m 21 d r e 22 c e s k 23 e a n b 24 u [ ~~.233139.1~~

AMENDING DEFINITIONS AND CONFORMING SECTIONS OF THE LIQUOR EXCISE TAX 14 ACT.