Fillable Form Rpd-41129 - Liquor Excise Tax Return (Page 5 of 6) in pdf

RPD-41129

STATE OF NEW MEXICO - TAXATION AND REVENUE DEPARTMENT

Rev. 09/10/2013

LIQUOR EXCISE TAX RETURN INSTRUCTIONS

Page 3 of 4

Line 11. For each type of alcoholic beverage, enter the gallons

HOW TO COMPLETE SCHEDULE A

or liters sold and shipped to a person in another state.

Enter the name of the reporting wholesaler, the wholesaler's

FEIN, and the 11-digit CRS identification number. Enter the

report period (calendar month) beginning with the first day of

Line 12. For each type of alcoholic beverage, enter the gallons

or liters for which the liquor excise tax was previously paid.

the month and ending on the last day of the month. Use the

following instructions to complete the report, then sign and date it.

Line 13. For each type of alcoholic beverage, enter the gallons

or liters included in line 5 that were destroyed in shipment,

INSTRUCTIONS

spoiled, or otherwise damaged and made unfit for sale or

For each type of alcoholic beverage listed, complete the col-

consumption. NOTE: If the liquor excise tax was paid in a

umns as described in the following sections. You must enter

prior period on the destroyed, spoiled, or damaged product,

the numbers in terms of gallons or liters according to the unit

you may claim a refund of the tax paid by submitting Form

of measure indicated for each type of alcoholic beverage.

RPD-41071, Application for Refund, and attaching proof that

the product was spoiled, broken, or damaged and returned.

INVENTORY

Complete the inventory information on lines 1 through 9. Make

Line 14. Enter the sum of lines 10 through 13. The amounts

sure the beginning inventory during a month reconciles with

in this row must reconcile with the amounts in RPD-41129,

the ending inventory of the prior month report.

Column B.

Transfers in and transfers out refer to:

• Inventory moved between locations or between businesses

Sign and Date. Sign and date the Liquor Excise Tax Return

in non-sale transactions, and

and, if required to attach Schedule A, sign and date the Alco-

• Wine transferred to a winegrower from another winegrower

holic Beverage Inventory and Deduction Report.

for processing, bottling, or storage and subsequent return

to the transferrer.

IMPORTANT DEFINITIONS FROM THE LIQUOR EXCISE

TAX ACT (Sections 7-17-1 through 7-17-12 NMSA 1978)

"Alcoholic beverages" means distilled or rectified spirits, po-

Example 1. Wholesaler A transfers inventory from its ware-

house to the warehouse of wholesaler B in a non-sale transac-

table alcohol, brandy, whiskey, rum, gin, aromatic bitters or any

tion. By agreement, the inventory is turned over to wholesaler

similar beverage, including blended or fermented beverages,

dilutions or mixtures of one or more of the foregoing containing

B for resale, and wholesaler B assumes the responsibility to

more than one-half of 1% alcohol by volume, but "alcoholic

pay the liquor excise tax. Wholesaler A reports the non-sale

"transfer out" of inventory, and wholesaler B reports the non-

beverages" does not include medicinal bitters.

sale "transfer in" to inventory.

“Beer” means an alcoholic beverage obtained by the fermen-

Example 2. In the transfer in and transfer out (rows 3 and 8),

tation of any infusion or decoction of barley, malt and hops or

other cereals in water and includes porter, beer, ale and stout.

winegrower A, who is also a wholesaler, may report the liters

“Cider” means an alcoholic beverage made from the normal

of wine transferred to the winegrower from another wine-

grower (winegrower B) for processing, bottling, or storage

alcoholic fermentation of the juice of sound, ripe apples that

and subsequent return to winegrower B. When winegrower A

contains not less than one-half of 1% of alcohol by volume

and not more than 7% of alcohol by volume.

receives the wine, a "transfer in" is recorded. When the wine is

returned to the initial winegrower (winegrower B), winegrower

“Fortified wine” means wine containing more than 14% alcohol

A records a "transfer out."

by volume when bottled or packaged by the manufacturer,

but "fortified wine" does not include:

DEDUCTIONS/EXEMPTIONS/CREDITS

Certain sales of alcoholic beverages subject to the liquor

1) wine that is sealed or capped by cork closure and aged

excise tax are deductible or exempt, or a credit or exclusion

two years or more;

is allowed. On lines 10 through 14, report the gallons or liters

2) wine that contains more than 14% alcohol by volume solely

included in sales (line 5) that qualify for a deduction, exemption,

as a result of the natural fermentation process and that has

or a credit. Subtract the allowable deductions, exemptions,

not been produced with the addition of wine spirits, brandy

and credits from total sales in Column B on Form RPD-41129,

or alcohol; or

Liquor Excise Tax Return.

3) vermouth and sherry.

Line 10. For each type of alcoholic beverage, enter the gal-

lons or liters sold during the report period to or by an instru-

"Microbrewer" means [effective January 1, 2014]:

mentality of the Armed Forces of the United States engaged

1) for years prior to 2014, a person who produces fewer than

in resale activities.

5,000 barrels of beer in a calendar year;

Form Rpd-41129 - Liquor Excise Tax Return Page 5

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