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RPD-41294

STATE OF NEW MEXICO

Rev. 10/2004

TAXATION AND REVENUE DEPARTMENT

ALCOHOLIC BEVERAGE INVENTORY AND DEDUCTION REPORT INSTRUCTIONS

WHO MUST FILE: Wholesalers who sell alcoholic beverages must file Form

shipped to a person in another state.

RPD-41129, Liquor Excise Tax Return and pay liquor excise tax on alcoholic

Line 12 For each type of alcoholic beverage, enter the gallons or liters to which the

beverages sold. The liquor excise tax and return are due on or before the 25th

liquor excise tax was previously paid.

day of the month following the close of the calendar month in which the alcoholic

Line 13 For each type of alcoholic beverage, enter the gallons or liters included in

beverage was sold. When filing and paying liquor excise tax, the wholesaler must

line 5 that were destroyed in shipment, spoiled, or otherwise damaged and

also complete and attach Form RPD-41294, Alcoholic Beverage Inventory and

made unfit for sale or consumption.

Deduction Report.

Line 14 Enter the sum of lines 10 through 13.

As used in the Liquor Excise Tax Act (7-17 -1 through 7-17-12 NMSA 1978):

HOW TO FILE: Complete this form and attach it to Form RPD-41129, Liquor

•

"alcoholic beverages" means distilled or rectified spirits, potable alcohol,

Excise Tax Return. Make the check or money order payable to New Mexico

brandy, whiskey, rum, gin and aromatic bitters or any similar alcoholic beverage,

Taxation and Revenue Department. Mail the payment and all required documen-

including blended or fermented beverages, dilutions or mixtures of one or more of

tation to Taxation and Revenue Department, P.O. Box 25123, Santa Fe, NM

the foregoing containing more than one-half of one percent alcohol, but excluding

87504-5123.

medicinal bitters.

•

“spiritous liquors” means alcoholic beverages, except fermented bever-

HOW TO COMPLETE THIS FORM: Enter the name of the reporting wholesaler,

ages such as wine, beer, cider and ale.

the wholesaler's federal employer identification number (FEIN), and the 11-digit

CRS identification number (CRS). Enter the report period (calendar month)

•

“beer” means any alcoholic beverage obtained by the fermentation of any

beginning with the first day of the month and ending on the last day of the month

infusion or decoction of barley, malt and hops or other cereals in water and includes

the alcoholic beverage was sold. Use the instructions below to complete the

porter, beer, ale and stout.

report. Sign and date the report.

•

“cider” means an alcoholic beverage made from the normal alcoholic

fermentation of the juice of sound, ripe apples that contains not less than one-half

INSTRUCTIONS: For each type of alcoholic beverage listed, complete the

of one percent of alcohol by volume and not more than seven percent of alcohol by

columns according to the instructions below. You must enter the numbers in

volume.

terms of gallons or liters according to the unit of measure indicated for each type

•

“fortified wine” means wine containing more than fourteen percent alcohol

of alcoholic beverage.

by volume when bottled or packaged by the manufacturer, but does not include:

wine that is sealed or capped by cork closure and aged two years or more; wine

INVENTORY: Complete the inventory information on lines 1 through 9.

that contains more than fourteen percent alcohol by volume solely as a result of the

(Transfers refer to inventory that is moved between locations in non-sale

natural fermentation process and has not been produced with the addition of wine

transactions).

spirits, brandy or alcohol; or vermouth and sherry.

•

“wine” includes the words “fruit juices” and means alcoholic beverages,

DEDUCTIONS/EXEMPTIONS: Certain sales of alcoholic beverages subject to

other than cider, obtained by the fermentation of the natural sugar contained in fruit

the liquor excise tax are deductible, exempt, or a credit is allowed. Report the

or other agricultural products, with or without the addition of sugar or other products,

gallons or liters included in sales (Line 5) that qualify as deductible or exempt

that do not contain less than one-half of one percent nor more than twenty-one

sales. The allowable deductions and exemptions are subtracted from total sales

percent alcohol by volume.

in Column B on Form RPD-41129, Liquor Excise Tax Return.

•

“microbrewer” means any person who produces fewer than five thousand

Line 10 For each type of alcoholic beverage, enter the gallons or liters sold

barrels of beer in a calendar year.

during the report period to or by an instrumentality of the Armed Forces

•

of the United States engaged in resale activities.

“small winery or winegrower” means any person who produces fewer than

Line 11 For each type of alcoholic beverage, enter the gallons or liters sold and

five hundred sixty thousand liters of wine in a calendar year.

Form Rpd-41294 - Liquor Excise Tax Alcoholic Beverage Inventory And Deduction Report Page 2

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