0001| HOUSE BILL 498
|
0002| 43rd legislature - STATE OF NEW MEXICO - first session, 1997
|
0003| INTRODUCED BY
|
0004| G. X. MCSHERRY
|
0005|
|
0006|
|
0007|
|
0008|
|
0009|
|
0010| AN ACT
|
0011| RELATING TO WINE EXCISE TAX; AMENDING SECTIONS OF THE NMSA
|
0012| 1978.
|
0013|
|
0014| BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF NEW MEXICO:
|
0015| Section 1. Section 7-17-2 NMSA 1978 (being Laws 1966,
|
0016| Chapter 49, Section 2, as amended) is amended to read:
|
0017| "7-17-2. DEFINITIONS.--As used in the Liquor Excise Tax
|
0018| Act:
|
0019| A. "alcoholic beverages" means distilled or
|
0020| rectified spirits, potable alcohol, brandy, whiskey, rum, gin
|
0021| and aromatic bitters or any similar alcoholic beverage,
|
0022| including blended or fermented beverages, dilutions or mixtures
|
0023| of one or more of the foregoing containing more than one-half
|
0024| of one percent alcohol, but excluding medicinal bitters:
|
0025| (1) "spirituous liquors" means alcoholic
|
0001| beverages, except fermented beverages such as wine, beer, cider
|
0002| and ale;
|
0003| (2) "beer" means any alcoholic beverage
|
0004| obtained by the fermentation of any infusion or decoction of
|
0005| barley, malt and hops or other cereals in water and includes
|
0006| porter, beer, ale and stout;
|
0007| (3) "cider" means an alcoholic beverage made
|
0008| from the normal alcoholic fermentation of the juice of sound,
|
0009| ripe apples that contains not less than one-half of one percent
|
0010| of alcohol by volume and not more than seven percent of alcohol
|
0011| by volume;
|
0012| (4) "fortified wine" means wine containing
|
0013| more than fourteen percent alcohol by volume when bottled or
|
0014| packaged by the manufacturer, but does not include:
|
0015| (a) wine that is sealed or capped by
|
0016| cork closure and aged two years or more;
|
0017| (b) wine that contains more than
|
0018| fourteen percent alcohol by volume solely as a result of the
|
0019| natural fermentation process and has not been produced with the
|
0020| addition of wine spirits, brandy or alcohol; or
|
0021| (c) vermouth and sherry; and
|
0022| (5) "wine" includes the words "fruit juices"
|
0023| and means alcoholic beverages, other than cider, obtained by
|
0024| the fermentation of the natural sugar contained in fruit or
|
0025| other agricultural products, with or without the addition of
|
0001| sugar or other products, that do not contain less than one-half
|
0002| of one percent nor more than twenty-one percent alcohol by
|
0003| volume;
|
0004| B. "department" means the taxation and revenue
|
0005| department, the secretary of taxation and revenue or any
|
0006| employee of the department exercising authority lawfully
|
0007| delegated to that employee by the secretary;
|
0008| C. "microbrewer" means any person who produces
|
0009| [less] fewer than five thousand barrels of beer in a year;
|
0010| D. "person" means any individual, estate, trust,
|
0011| receiver, cooperative association, club, corporation, company,
|
0012| firm, partnership, joint venture, syndicate or other
|
0013| association; "person" also means, to the extent permitted by
|
0014| law, any federal, state or other governmental unit or
|
0015| subdivision or agency, department or instrumentality thereof;
|
0016| E. "small winer or winegrower" means any person who
|
0017| produces [less] fewer than two hundred twenty thousand
|
0018| [liters] gallons of wine in a year; and
|
0019| F. "wholesaler" means any person holding a license
|
0020| issued under Section 60-6A-1 NMSA 1978 or any person selling
|
0021| alcoholic beverages that were not purchased from a person
|
0022| holding a license issued under Section 60-6A-1 NMSA 1978."
|
0023| Section 2. Section 7-17-5 NMSA 1978 (being Laws 1993,
|
0024| Chapter 65, Section 8, as amended) is amended to read:
|
0025| "7-17-5. IMPOSITION AND RATE OF LIQUOR EXCISE TAX.--There
|
0001| is imposed on any wholesaler who sells alcoholic beverages on
|
0002| which the tax imposed by this section has not been paid an
|
0003| excise tax, to be referred to as the "liquor excise tax", at
|
0004| the following rates on alcoholic beverages sold:
|
0005| A. on spirituous liquors, one dollar sixty cents
|
0006| ($1.60) per liter;
|
0007| B. on beer, except as provided in Subsection E of
|
0008| this section, forty-one cents ($.41) per gallon;
|
0009| C. on wine, except as provided in Subsections D and
|
0010| F of this section, forty-five cents ($.45) per liter;
|
0011| D. on fortified wine, one dollar fifty cents
|
0012| ($1.50) per liter;
|
0013| E. on beer manufactured or produced by a
|
0014| microbrewer and sold in this state, provided that proof is
|
0015| furnished to the department that the beer was manufactured or
|
0016| produced by a microbrewer, twenty-five cents ($.25) per gallon;
|
0017| F. on wine manufactured or produced by a small
|
0018| winer or winegrower and sold in this state, provided that proof
|
0019| is furnished to the department that the wine was manufactured
|
0020| or produced by a small winer or winegrower, [ten cents
|
0021| ($.10)] thirty-eight cents ($.38) per [liter] gallon on
|
0022| the first [eighty thousand liters] one hundred thousand
|
0023| gallons sold and [twenty cents ($.20)] seventy-six cents
|
0024| ($.76) per [liter] gallon on all [liters] gallons sold
|
0025| over [eighty thousand] one hundred thousand gallons but
|
0001| less than two hundred twenty thousand gallons; and
|
0002| G. on cider, forty-one cents ($.41) per gallon."
|
0003| Section 3. EFFECTIVE DATE.--The effective date of the
|
0004| provisions of this act is July 1, 1997.
|
0005|
|
0006| State of New Mexico
|
0007| House of Representatives
|
0008|
|
0009| FORTY-THIRD LEGISLATURE
|
0010| FIRST SESSION, 1997
|
0011|
|
0012|
|
0013| February 20, 1997
|
0014|
|
0015|
|
0016| Mr. Speaker:
|
0017|
|
0018| Your BUSINESS AND INDUSTRY COMMITTEE, to whom
|
0019| has been referred
|
0020|
|
0021| HOUSE BILL 498
|
0022|
|
0023| has had it under consideration and reports same with
|
0024| recommendation that it DO PASS, and thence referred to the
|
0025| APPROPRIATIONS AND FINANCE COMMITTEE.
|
0001|
|
0002| Respectfully submitted,
|
0003|
|
0004|
|
0005|
|
0006|
|
0007|
|
0008| Fred Luna, Chairman
|
0009|
|
0010|
|
0011| Adopted Not Adopted
|
0012|
|
0013| (Chief Clerk) (Chief Clerk)
|
0014|
|
0015| Date
|
0016|
|
0017| The roll call vote was 10 For 0 Against
|
0018| Yes: 10
|
0019| Excused: Getty, Olguin, Varela
|
0020| Absent: None
|
0021|
|
0022|
|
0023| G:\BILLTEXT\BILLW_97\H0498 State of New Mexico
|
0024| House of Representatives
|
0025|
|
0001| FORTY-THIRD LEGISLATURE
|
0002| FIRST SESSION, 1997
|
0003|
|
0004|
|
0005| March 11, 1997
|
0006|
|
0007|
|
0008| Mr. Speaker:
|
0009|
|
0010| Your TAXATION AND REVENUE COMMITTEE, to whom has
|
0011| been referred
|
0012|
|
0013| HOUSE BILL 498
|
0014|
|
0015| has had it under consideration and reports same with
|
0016| recommendation that it DO PASS, amended as follows:
|
0017|
|
0018| 1. On page 3, line 15, strike "two hundred twenty
|
0019| thousand", insert in lieu thereof "three hundred seventy-five
|
0020| thousand" and at the end of the line remove the brackets and
|
0021| line-through.
|
0022|
|
0023| 2. On page 3, line 16, strike "gallons".
|
0024|
|
0025| 3. On page 4, line 18, remove the brackets and line-
|
0001| through.
|
0002|
|
0003| 4. On page 4, line 19, strike "thirty-eight cents ($.38)",
|
0004| remove the brackets and line-through and strike "gallon".
|
0005|
|
0006| 5. On page 4, line 20, remove the brackets and line-through
|
0007| and strike "one hundred thousand gallons".
|
0008|
|
0009| 6. On page 4, line 21, remove both sets of brackets and the
|
0010| lines-through and strike "seventy-six cents ($.76)".
|
0011|
|
0012| 7. On page 4, line 22, strike "gallon", "gallons" and "one"
|
0013| and remove both sets of brackets and both lines-through.
|
0014|
|
0015| 8. On page 4, line 23, strike "hundred thousand gallons",
|
0016| insert in lieu thereof "liters" and at the end of the line strike
|
0017| "two hundred twenty" and insert in lieu thereof "three hundred
|
0018| seventy-five".
|
0019|
|
0020|
|
0021|
|
0022| Respectfully submitted,
|
0023|
|
0024|
|
0025|
|
0001|
|
0002|
|
0003| Jerry W. Sandel, Chairman
|
0004|
|
0005|
|
0006| Adopted Not Adopted
|
0007|
|
0008| (Chief Clerk) (Chief Clerk)
|
0009|
|
0010| Date
|
0011|
|
0012| The roll call vote was 9 For 0 Against
|
0013| Yes: 9
|
0014| Excused: Gonzales, Russell, Sandoval, Stell
|
0015| Absent: None
|
0016|
|
0017|
|
0018| .118534.1
|
0019| G:\BILLTEXT\BILLW_97\H0498
|
0020|
|
0021| FORTY-THIRD LEGISLATURE
|
0022| FIRST SESSION, 1997
|
0023|
|
0024|
|
0025| March 17, 1997
|
0001|
|
0002| Mr. President:
|
0003|
|
0004| Your WAYS AND MEANS COMMITTEE, to whom has been
|
0005| referred
|
0006|
|
0007| HOUSE BILL 498, as amended
|
0008|
|
0009| has had it under consideration and reports same with
|
0010| recommendation that it DO PASS.
|
0011|
|
0012| Respectfully submitted,
|
0013|
|
0014|
|
0015|
|
0016|
|
0017| __________________________________
|
0018| Carlos R. Cisneros, Chairman
|
0019|
|
0020|
|
0021|
|
0022| Adopted_______________________ Not
|
0023| Adopted_______________________
|
0024| (Chief Clerk) (Chief Clerk)
|
0025|
|
0001|
|
0002|
|
0003| Date ________________________
|
0004|
|
0005|
|
0006| The roll call vote was 6 For 1 Against
|
0007| Yes: 6
|
0008| No: Duran
|
0009| Excused: McSorley, Nava
|
0010| Absent: None
|
0011|
|
0012|
|
0013| H0498WM1
|