How to Start a Craft Brewery, Winery or Distillery in New Mexico: ABC Producer Licenses

If you plan to make beer, wine or spirits for sale in New Mexico, you need a producer license from the Alcoholic Beverage Control Division of the Regulation and Licensing Department. You also need a separate federal permit or brewer's notice from the Alcohol and Tobacco Tax and Trade Bureau (TTB). This guide covers the steps in a practical order, the fees named in the state fee rule, and the mistakes that cost first-time producers the most time. This content is informational, not legal or tax advice. Before you sign a lease or buy production equipment, speak with a New Mexico business attorney and a CPA.

What You Need Before You Apply

Gather these items first. A missing document is the most common reason a filing stalls.

• A legal entity registered with the New Mexico Secretary of State, such as an LLC or corporation. The entity name on your ABC application must match your state records exactly.
• A New Mexico Business Tax Identification Number (BTIN) from the Taxation and Revenue Department.
• A premises address with a signed lease or purchase agreement, plus a floor plan showing production, storage, and any taproom or tasting area.
• Written confirmation from your city or county that the zoning allows alcohol manufacturing and on-site sales at that address.
• Ownership and officer details for everyone with a stake in the business. The Division publishes the current form, so confirm exactly what it asks for before you file.
• A federal TTB permit or brewer's notice for your product type. Confirm with TTB whether it must be approved before the state will act on your application.
• The $200 license application fee. Budget for the annual fee for your producer type on top of that.

Step 1: Choose Your Producer License Type

New Mexico's fee rule names four producer types: small brewer, craft distiller, winegrower, and brewer or distiller manufacturer. Your choice sets your annual fee and the operating rules that apply to you, so decide before you file.

Small brewer and craft distiller licenses are built for smaller operations. The statute sets size limits for those categories, so confirm with the Division that your planned volume fits before you choose one. The winegrower fee rises with your annual gallons, which lets you plan around growth. The brewer or distiller manufacturer license is the path for larger production.

Local context matters too. Wine regions such as the Mesilla Valley in southern New Mexico may affect where you source fruit and how you build a tasting room. Taproom-style breweries that brew and serve on the same premises are a common model. Ask the Division how its on-premises sales rules apply to your exact layout.

Step 2: Form Your Business Entity

New Mexico has no statewide DBA or assumed-name registration. You do not file a separate trade name form. If you will trade under a name other than your entity name, state that name in your articles of organization or incorporation. Search the state business database at enterprise.sos.nm.gov/search before you settle on a name.

• LLC: Articles of Organization cost $50 to file through the SOS Enterprise Business Filing System at enterprise.sos.nm.gov. An LLC files no annual or biennial report with the Secretary of State. An LLC taxed as a default pass-through does not owe the $50 corporate franchise tax.
• Corporation: Articles of Incorporation start at $100. The corporation files a Corporate Report at $25, with the first report due within 30 days after the certificate of incorporation is issued, then every two years. It also owes the $50 annual corporate franchise tax reported on form CIT-1.

LLC names must include "limited liability company," "limited company," or an accepted abbreviation such as LLC, and they must be distinguishable from names already on file. Every LLC must also keep a registered office and a registered agent in New Mexico. Changing either later costs $20 for an LLC and $25 for a corporation.

Expedited filing is optional. Same business day service costs $150 if your filing arrives before 2:00 p.m., and two business day service costs $100. Both are paid separately and are nonrefundable.

Step 3: Get Your BTIN and Learn the Gross Receipts Tax

Register with the Taxation and Revenue Department at tax.newmexico.gov for a Business Tax Identification Number. The BTIN is free. It is a tax registration, not a license, and it is the number you will use for gross receipts reporting. The TRD's who must register page explains which businesses need one.

New Mexico has no sales tax. It has a gross receipts tax that is charged to the seller. The state rate is 4.875%, and combined state and local rates run from 5.25% to 9.4375% under the schedule effective July 1, 2026 through June 30, 2027. Your taproom sales, wholesale sales, and any event sales all fall under this system. Ask a CPA how each channel should be reported and which local rate applies to your address.

Step 4: Clear Your City or County Requirements

New Mexico issues no general statewide business license. Cities and some counties do require their own flat annual business registration. The amount differs by jurisdiction, so check with the city or county where your premises sits. In places such as Albuquerque, Santa Fe, or Las Cruces, ask the planning and business licensing offices in writing about manufacturing zoning, signage, parking, and any distance rules that apply to alcohol. Written answers protect you if a question comes up later.

Step 5: Secure Your Federal Permit

The TTB permit or brewer's notice is separate from your state license, and you need it regardless of how small your operation is. The correct filing depends on what you make. Brewers, distillers, and winemakers each have their own federal requirements. Confirm the right filing with TTB before you commit money to equipment, because a mismatch can hold up the rest of your timeline.

Step 6: File the ABC Producer License Application

Submit your application to the Alcoholic Beverage Control Division with the $200 application fee, which is set by 15.11.26.9 NMAC. Include your entity documents, premises details, floor plan, ownership information, local confirmation, and your TTB status. Check the Division for the current application form and submission method, since the forms are the source of truth for what you must provide.

Step 7: Plan the Annual Fees and Add-On Permits

Annual fees depend on your producer type. The figures below come from 15.11.26.8 NMAC. That rule's text was last amended in 2021, so confirm current amounts with the Division before you build a budget.

License or permit	Amount in the fee rule
Small brewer (annual)	$750
Craft distiller (annual)	$750
Winegrower, under 5,000 gallons (annual)	$25
Winegrower, 5,000 gallons to 100,000 gallons (annual)	$100
Winegrower, above 100,000 gallons (annual)	$250
Brewer or distiller manufacturer (annual)	$3,000
Off-premises permit (each location)	$200
Celebration event permit	$10
License application fee (15.11.26.9 NMAC)	$200

Older figures you may find online, such as $950 or $450, do not match the current rule. If a source gives a different number, trust the Division's current schedule over the source.

Step 8: Check Restaurant and Food Service Rules

Many taprooms add food, and that can change which license you need. A 2025 bill, SB 466, proposed a Restaurant C beer and wine license, but it did not pass. Ask the Division whether any restaurant license change applies to your plan before you sign a kitchen lease.

Tips for a Smoother Filing

• Run the entity name search and the TTB check first. These two items drive most of the early decisions.
• Ask the Division for a written list of the current documents. A two-page checklist from the agency beats a secondhand blog post.
• Choose your premises with the license in mind. A zoning answer should come before you sign, not after.
• Keep your entity filings, BTIN, and gross receipts records in one folder. Your CPA will ask for them.
• If you plan several off-premises locations, budget for one $200 permit for each location from the start.

Common Mistakes to Avoid

• Budgeting from old fee numbers. Use the current rule and confirm with the Division.
• Treating the BTIN as a license. The BTIN registers you for tax. It does not authorize you to produce or sell alcohol.
• Skipping the federal filing. The state license does not replace the TTB permit or brewer's notice.
• Looking for a DBA form. New Mexico has no statewide assumed-name registration, so a missing form is not a sign you filed incorrectly. Put the trade name in your articles instead.
• Signing a lease before zoning is confirmed. A premises that cannot be approved for manufacturing wastes your deposit and your time.
• Assuming a city registration is covered by the state. Cities and some counties charge their own registration, and the state filing does not cover it.

Expected Results

Applicants who arrive with complete documents, confirmed zoning, and a clear producer type may find the process moves more smoothly than applicants who file in pieces. This is an expectation, not a guarantee. Processing times change, so ask the Division for its current timeline and plan your opening date with extra room. Reported outcomes and timing vary with the completeness of each filing and with federal review.

Next Steps and Professional Advice

Start with the entity, the BTIN, and a written zoning answer, then move to the TTB filing and the ABC application. Keep copies of everything you send and everything you receive. This article is informational, not legal or tax advice. Alcohol licensing, gross receipts reporting, and entity choice all depend on details specific to your plan, so talk with a New Mexico attorney about licensing and a CPA about taxes before you commit to a location or a structure.