New Mexico Statutes Chapter 7. Taxation § 7-9-119. Deduction;  sales made by dispenser's license holder

(1) “alcoholic beverage” means alcoholic beverage as defined in the Liquor Control Act;

(2) “dispenser's license” means a license issued pursuant to the provisions of the Liquor Control Act allowing the licensee to sell, offer for sale or have in the person's possession with the intent to sell alcoholic beverages both by the drink for consumption on the licensed premises and in unbroken packages, including growlers, for consumption and not for resale off the licensed premises;

(3) “growler” means a clean, refillable, resealable container that has a liquid capacity that does not exceed one gallon and that is intended and used for the sale of beer, wine or cider;  and

(4) “liquor license holder” means a person that holds a retailer's license issued pursuant to Section 60-6A-2 NMSA 1978, a special dispenser's license issued pursuant to Section 60-6A-3 NMSA 1978 or a dispenser's license issued pursuant to Section 60-6A-12 NMSA 1978 issued prior to July 1, 2021.