NM SB252

Imposes a new 3% liquor excise surtax on retailers selling alcoholic beverages not for resale, beginning July 1, 2027

Creates the "tribal alcohol harms alleviation fund" as a nonreverting fund administered by the Indian Affairs Department, funded entirely by revenue from the new liquor excise surtax

Directs fund appropriations toward alcohol and substance use prevention, treatment, and recovery services for individuals

Excludes taxes imposed under the Liquor Excise Tax Act from the definition of "gross receipts" for purposes of calculating gross receipts tax

Adds definition of "retailer" to the Liquor Excise Tax Act as a person with a New Mexico business location who sells, offers for sale, or possesses alcoholic beverages for sale