- By statute, all liquor sold in New Hampshire must be sold through a sales and distribution system operated by the State Liquor Commission.
- The Commission must set liquor prices at levels sufficient to cover all operating costs of the Commission and state liquor stores, with a profit margin to the State.
- The SLC is also responsible, under RSA 178:26, for collection of a 30 cent per gallon tax on the sale of beer.
- Cash flow from operations is unrestricted and deposited into the State’s pooled bank accounts.
- Revenue accounts of the General Fund are credited monthly for the Commission’s operating profit.
- An amount up to 5% of gross profits at times have been deposited into an Alcohol Abuse Prevetion and Treatment Fund established by RSA 176-A:1. This provision was further suspended for FY 2011 under the special session.