LIQUOR TAX CHANGES

New Mexico's SB 252 creates a new liquor excise surtax on retailers and directs the revenue to a new Tribal Alcohol Harms Alleviation Fund. It also amends tax definitions to exclude liquor taxes from "gross receipts" calculations for other state taxes. The bill updates how existing liquor tax revenue is distributed, including maintaining funding for local DWI programs, alcohol treatment services, and drug courts. This directly affects liquor retailers (through the new surtax) and tribal communities (as recipients of the new fund). The changes aim to redirect liquor tax revenue toward tribal-specific alcohol harm programs while simplifying tax calculations.