HOUSE BILL 115
49th legislature - STATE OF NEW MEXICO - first session, 2009
INTRODUCED BY
Dona G. Irwin
FOR THE REVENUE STABILIZATION AND TAX POLICY COMMITTEE
AN ACT
RELATING TO ALCOHOLIC BEVERAGES; CREATING A DIRECT WINE SHIPMENT PERMIT; ESTABLISHING A PERMIT FEE; PROVIDING LIMITS ON THE DIRECT SHIPMENT OF WINE; SUBJECTING PERMITTEES TO TAXATION; REQUIRING LABELING OF A SHIPPED CONTAINER OF WINE.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF NEW MEXICO:
Section 1. A new section of the Liquor Control Act, Section 60-6A-11.1 NMSA 1978, is enacted to read:
"60-6A-11.1. [NEW MATERIAL] DIRECT WINE SHIPMENT PERMIT--AUTHORIZATION--RESTRICTIONS.--
A. An eligible party may apply to the director for and the director may issue to an eligible party a direct wine shipment permit. An 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);
(3) the number of the applicant's winegrower's license or retailer's license if the applicant is located in New Mexico or a copy of the applicant's winery license or retailer's license if the applicant is located in a state other than New Mexico; and
(4) any other information or documents required by the director.
B. A direct wine shipment permit shall be valid for a permit year. A permittee shall renew a direct wine shipment permit annually as required by the department to continue making direct shipments of wine to New Mexico residents.
C. A permittee may ship:
(1) not more than twenty-four nine-liter cases of wine annually 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 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 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) annually, by the twenty-fifth day of July of each year following a permit year in which the permittee was issued a direct wine shipment permit, pay to the taxation and revenue department the liquor excise tax due;
(4) monthly, by the twenty-fifth day of the month after the permittee sold and shipped wine directly to a New Mexico resident pursuant to the permittee's permit, pay to the taxation and revenue department the gross receipts tax due;
(5) report to the director and to the taxation and revenue department by the twenty-fifth day of July of each year following a permit year in which the permittee was issued a direct wine shipment permit, the amount of wine sold and shipped by the permittee in the prior permit year; and
(6) submit to an audit by an agent of the taxation and revenue department of the permittee's records of the wine shipped pursuant to this section to New Mexico residents upon notice and during usual business hours.
E. As used in this section:
(1) "eligible party" means a licensee with a winegrower's license or a retailer's license or a person licensed in a state other than New Mexico that holds a winery license or a retailer's license that allows the winery or retail licensee to sell wine directly to consumers;
(2) "permit year" means the period between July 1 and June 30 of a year; and
(3) "permittee" means a person that is the holder of a direct wine 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 Subsection E of this section, it is a violation of the Liquor Control Act for [any] a registered common carrier to knowingly deliver [any] a shipment of alcoholic beverages from another state to [any] 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 and E of this section, it is a violation of the Liquor Control Act for [any] a person other than a registered common carrier to knowingly transport from another state and deliver in this state [any] alcoholic beverages, unless the person has in [his] 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 [any] a person to transport out of state [any] 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. [Any] An individual not a minor may transport into or out of the state [any] a reasonable amount of alcoholic beverages for the exclusive purpose of [his] the individual's private use or consumption, and nothing in the Liquor Control Act limits or applies to such private actions.
[E. Any individual or licensee in a state which 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, per month to any 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 any wine 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.]
E. The holder of a direct wine shipment permit issued pursuant to Section 60-6A-11.1 NMSA 1978 may ship up to twenty-four nine-liter cases of wine annually 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.
F. 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, 2009.
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