Brewery / Distillery Permits & Licenses in Roswell, NM

Renewal every 5 years ($10). Applies if using trade name.

Required for ALL businesses selling tangible goods/services in NM. Monthly/quarterly returns required.

Specific to breweries/distilleries. "Small Brewery" license for ≤12,500 bbl/year. Federal TTB permit prerequisite.

Required for all LLCs. Annual report required separately (see below).

Applies to all LLCs. Online filing preferred.

Small breweries may self-distribute limited quantities; full wholesaler license required for larger volumes.

Multiple license types available (Dispenser’s License for taproom/restaurant, etc.).

Issued by local health authority under NMED oversight. Plan review required for new construction.

Required if the brewery/distillery has employees. Employers must withhold state income tax from employee wages and remit it to NM Taxation and Revenue. Registration is done via Form AGR-411.

Employers must pay state unemployment insurance (SUI) tax. New employers pay a standard rate of 0.33% on the first $8,000 of wages per employee annually. Rate may change after experience rating is established.

Breweries and distilleries must register with TTB and pay federal excise taxes on alcohol produced. Federal excise tax rates: Brewery - $16/hl (first 60,000 barrels), $18/hl thereafter; Distillery - $13.50/gallon for spirits. Filers must submit Form 720 quarterly.

TTB requires a surety bond (Form TTB F 5110.1) for all distilled spirits and beer producers. Bond amount is calculated as 10% of anticipated annual excise tax liability, with a minimum of $1,000 and maximum of $500,000. Required for federal registration, not state-level licensing.

A $1,000 surety bond is required for all alcoholic beverage licenses issued by the NM Alcohol and Gaming Division. Applies to brewery taprooms, distillery tasting rooms, and wholesale operations. Bond ensures compliance with state liquor laws.

Not legally required in New Mexico. May be advisable for consulting, contract brewing, or custom distillation services where professional advice is provided. Covers claims of negligence or errors in service.

Required for operations with potential environmental impact, including wastewater discharge. May be required by local health departments or landlords. Covers cleanup, third-party claims, and regulatory penalties.

Required for all LLCs, including breweries/distilleries, for tax administration, banking, and federal licensing. Must be obtained even if no employees are planned.

Breweries and distilleries must file IRS Form 720 quarterly to report and pay federal excise taxes on alcohol production and removal. Required even if no tax is due.

Distilleries and breweries selling or distributing alcohol in New Mexico must register for and pay state liquor excise tax. Rate: $0.50 per gallon for spirits; $0.03 per gallon for beer. Filings are monthly via Form ACD-301.

Businesses producing or selling alcohol must file monthly liquor excise tax returns (Form ACD-301) and remit tax on gallons sold or distributed.

Most cities and counties in New Mexico impose a local business license or privilege tax. Examples: Albuquerque Business Tax, Santa Fe Business Tax. Must be obtained from the respective city or county clerk. Requirements and fees vary.

Required for all businesses; LLCs register using NM SOS file number. Specific to breweries/distilleries if serving food/beverages on-site.

Applies to all businesses; breweries/distilleries report alcohol sales in gross receipts.

Breweries/distilleries typically require SU-1 (Special Use) permit in industrial zones per Albuquerque Code of Ordinances §14-3-3(B).

Distilleries may need Rural Alcohol Beverage Overlay District approval.

Required for structural, mechanical, plumbing changes; fire suppression systems mandatory for alcohol production.

Annual inspection required; sprinklers and explosion-proof electrical mandatory.

Prohibited in residential zones; illuminated signs require electrical review.

Breweries with taprooms need certified food handler; no permit if production-only.

Must connect to central monitoring; annual testing required.

Brewery H-2/H-3 occupancy classification; max occupant load calculated.

Mandatory for all employers with one or more employees in New Mexico, including part-time workers. Sole proprietors and partners may elect out. Brewery/distillery operations are classified under higher-risk codes due to manufacturing and handling machinery.

Not legally required by New Mexico state law, but strongly recommended for breweries/distilleries due to premises liability risks. Often required by landlords, lenders, or distributors.

New Mexico requires all motor vehicles operated on public roads to carry minimum liability coverage: $25,000 bodily injury per person, $50,000 per accident, $10,000 property damage. Applies if brewery/distillery owns delivery trucks, sample vehicles, etc.

Not mandated by New Mexico law, but highly recommended for breweries/distilleries selling consumable products. Covers claims related to contamination, labeling errors, or illness. Required by many distributors and retailers.

All breweries and distilleries must register with TTB to obtain a Federal Tax ID Number (FTIN) to report and pay federal excise taxes under the Internal Revenue Code. This is separate from an EIN.

Mandatory for all breweries and distilleries under the Federal Alcohol Administration Act. Requires submission of Form 5100.11 (for distilleries) or Form 5100.24 (for breweries). Includes facility registration, formula approval, and label approval processes.

Breweries and distilleries must pay federal excise taxes under 26 U.S.C. § 5000. Rates differ: breweries pay $16–$18 per barrel (lower for first 6 million barrels), distilleries pay $2.70–$13.50 per proof gallon depending on volume. Must file Form 720 quarterly.

Required under 26 U.S.C. § 6011 for all alcohol producers to report excise taxes. Filed electronically via IRS FIRE system. Includes data on production, withdrawals, and tax liability.

Applies to all employers with employees. Requires safe workplace free from recognized hazards (e.g., fermentation CO2 exposure, boiler safety, forklift operations). Specific standards may include 29 CFR 1910 Subpart S (electrical), 1910.147 (lockout/tagout), and hazard communication (29 CFR 1910.1200).

Required under the Immigration Reform and Control Act (IRCA). All employers must complete Form I-9 for each employee to verify identity and work authorization. Applies regardless of business size.

Federal Fair Labor Standards Act (FLSA) requires payment of at least $7.25/hour and overtime at 1.5x regular rate for hours over 40/week. Applies to all brewery/distillery employees. State law may impose higher minimum wage.

New Mexico does not legally require liquor liability insurance, but it is strongly recommended for breweries/distilleries that operate taprooms or host tastings. Covers claims arising from alcohol-related incidents (e.g., intoxication, accidents). Often required by local municipalities or landlords.

All LLCs registered in New Mexico must file an Annual Report with the Secretary of State. For example, if the brewery was formed on June 15, the report is due June 30 each year. Must be filed online via the SOS portal.

An EIN itself does not require annual renewal, but it obligates the business to file appropriate federal tax forms annually or quarterly if applicable. Required for breweries/distilleries even without employees due to excise taxes.

All alcohol manufacturing licenses issued by the ABC Division must be renewed annually by July 1. Failure to renew by this date invalidates the license. Application submitted through RLD's online portal.

All breweries and distilleries must renew their Federal Basic Permit (Form 5100.24) annually with TTB. The renewal period runs from July 1 to June 30. Late renewals are not permitted; operations must cease if not renewed by July 1.

All businesses in New Mexico collecting gross receipts must file GRT returns quarterly. Breweries/distilleries are subject to GRT on sales of alcohol and other taxable services. Must register with TRD before first sale.

Breweries and distilleries must file Form 720 quarterly to report and pay federal excise taxes on alcohol production. First-time filers must also comply with bond requirements and prepayment rules under TTB regulations.

Breweries and distilleries are classified as high-risk due to alcohol storage and processing. Inspections ensure compliance with NFPA codes, emergency exits, fire suppression systems, and hazardous material storage.

If the brewery/distillery offers food service or samples to the public, it must comply with local food safety codes. Inspections cover sanitation, refrigeration, cross-contamination, and employee hygiene.

Federal law requires all employers with employees to display the OSHA Job Safety and Health Protection poster in a conspicuous location. Available for free download from OSHA website.

Employers must display state-mandated labor law posters including minimum wage, workers' compensation, and anti-discrimination notices. Available from DWS upon request or via official website.

Each product label must be pre-approved by TTB via COLA. While not an annual renewal, ongoing compliance requires that all labels in use remain approved. Changes to brand name, alcohol content, or health claims require new submission.

Breweries and distilleries must maintain records of production, sales, inventory, and distribution. Includes logs of spirits transferred, taxpaid withdrawals, and bulk sales. Must be available for inspection by ABC agents.

TTB requires detailed records including production logs, taxpaid withdrawals, inventory, and formulas. Must be kept at the principal place of business and available for inspection. Form 5110.31 (Alcohol Plant Record) must be maintained daily.

All employers with employees in New Mexico must carry workers' compensation insurance. Sole proprietors and partners may opt out, but coverage is mandatory for employees.

Requires eligible employees to be granted up to 12 weeks of unpaid, job-protected leave for qualifying reasons. Includes posting notice and managing leave requests.

Applies to breweries/distilleries with public-facing spaces. Requires physical accessibility (e.g., ramps, restrooms), accessible communication, and reasonable modifications. Based on 28 CFR Part 36.

Required under the Clean Water Act. Applies if facility has potential to discharge oil into navigable waters. Does not apply to ethanol or beverage alcohol. Common for facilities with large boilers, generators, or fuel storage.

Distilleries and breweries may generate hazardous waste from cleaning agents or metal finishing. Must comply with 40 CFR Part 262 based on generator status (conditionally exempt, small, large). Requires manifesting and proper disposal.

Applies to all businesses. Prohibits deceptive advertising, false claims (e.g., "organic" without certification), and misleading labeling. Enforced under Section 5 of the FTC Act. Includes online marketing and social media.

All labels and advertisements for alcoholic beverages must be approved via Certificate of Label Approval (COLA) under 27 CFR Part 5. Required for each product variant. Includes health warnings and alcohol content disclosure.

Required under 27 CFR Part 21 (distilled) or Part 7 (malt). Ensures ingredients comply with federal standards. Not required for traditional beer or straight spirits made from approved sources.

Required under the Food Safety Modernization Act (FSMA) for all facilities that manufacture, process, pack, or hold food for human consumption. Must renew every 2 years. Applies to breweries and distilleries.

Required for all breweries and distilleries producing beer or spirits in New Mexico. Must be renewed annually. Includes recordkeeping, inspections, and labeling compliance.

Businesses must maintain active tax accounts (e.g., GRT, CDT) with TRD. While no annual renewal, changes in ownership, location, or tax status must be reported within 20 days. Failure to file returns results in deactivation.

Distilleries with large ethanol storage may be subject to SPCC rules. Plan must be certified by a professional engineer and include spill response procedures.

If the brewery/distillery produces hazardous waste, it must comply with NMED rules, including manifesting, labeling, and storage limits. Most small generators qualify for CESQG (Conditionally Exempt Small Quantity Generator) status.

All businesses operating in New Mexico must obtain a local business license from the city or county where located. Required before opening to the public. Renewal ensures compliance with zoning, health, and safety codes.

An EIN is permanent and does not require renewal. However, businesses with employees must file federal tax returns annually or quarterly. Breweries/distilleries with employees must file Form 941 (quarterly) and Form 940 (annual FUTA).

All breweries must renew their Basic Brewer’s Permit annually. Renewal period: July 1 – June 30. Must be submitted by June 30. Failure results in immediate cessation of operations.

All alcohol producers must file a surety bond with the ABC Division to ensure payment of liquor taxes. Bond amount is set by the ABC based on estimated tax liability. Must be maintained throughout license term.