Alcohol

Liquor Sales and Distribution

    • 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.
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