New Hampshire Revised Statutes 178:26 – Additional Fees
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I. In addition to the annual license fees provided in this chapter, a fee of $.30 for each gallon of beverage sold or transferred for retail sale or to the public shall be required for licenses issued to wholesale distributors, beverage manufacturers, brew pubs, and nano breweries; provided, however, that if beverage container mandatory deposit legislation is enacted, such fee shall be $.18 per gallon as of the effective date of such legislation. A fee of 5 percent of the wholesale price per case of any specialty beverage sold or transferred for retail sale or to the public shall be required for licenses issued to wholesale distributors or beverage manufacturers. For failure to pay any part of the fees provided or under this section when due, 10 percent of such fees shall be added and collected by the commission from the licensee.
II. [Repealed.]
III. Each wholesale distributor, beverage manufacturer, brew pub, or nano brewery shall on or before the tenth day of each month pay the license fees as provided by paragraph I covering sales or transfers made during the preceding calendar month.
III. Each wholesale distributor, beverage manufacturer, or brew pub shall on or before the fifteenth day of each month pay the license fees as provided by paragraph I covering sales or transfers made during the preceding calendar month.
II. [Repealed.]
Terms Used In New Hampshire Revised Statutes 178:26
- Brew pub: means a manufacturer of beer, specialty beer, or cider not exceeding 2,500 barrels annually, which as a functional part of its business, maintains a full service restaurant serving the beer it manufactures as well as other beverage and liquor as allowed by N. See New Hampshire Revised Statutes 175:1
- Brewery: means any place or premises where any beer is manufactured and all offices, granaries, mash-rooms, cooling-rooms, vaults, yards, cellars, and storerooms connected therewith or where any part of the process of manufacture of beer is carried on, or where any apparatus connected with such manufacture is kept or used, or where any of the products of brewing or fermentation are stored or kept. See New Hampshire Revised Statutes 175:1
- Commission: means the state liquor commission. See New Hampshire Revised Statutes 175:1
- License: means the authority granted by the commission to engage in the sale of liquor, wine, beverages, tobacco products, or e-cigarettes otherwise unlawful unless evidenced by such document. See New Hampshire Revised Statutes 175:1
- Licensee: means the person to whom a license of any kind is issued by the commission. See New Hampshire Revised Statutes 175:1
- month: shall mean a calendar month, and the word "year" a calendar year, unless otherwise expressed; and the word "year" shall be equivalent to the expression "year of our Lord. See New Hampshire Revised Statutes 21:8
- Specialty beverage: means any wine based product or liquor based product with other liquids added for human consumption having a combined alcoholic content of not less than 6 percent alcohol by volume and not more than 8 percent alcohol by volume at 60 degrees Fahrenheit and sold in single serve ready to drink containers that shall not exceed 16 ounces. See New Hampshire Revised Statutes 175:1
- Wholesale distributor: means a person licensed by the commission to engage in the purchase of beverages only from the holders of wholesale distributor licenses, beverage manufacturer licenses, beverage vendor licenses, brew pub licenses, or nano brewery licenses. See New Hampshire Revised Statutes 175:1
[Paragraph III effective until January 1, 2024; see also paragraph III set out below.]
III. Each wholesale distributor, beverage manufacturer, brew pub, or nano brewery shall on or before the tenth day of each month pay the license fees as provided by paragraph I covering sales or transfers made during the preceding calendar month.
[Paragraph III effective January 1, 2024; see also paragraph III set out above.]
III. Each wholesale distributor, beverage manufacturer, or brew pub shall on or before the fifteenth day of each month pay the license fees as provided by paragraph I covering sales or transfers made during the preceding calendar month.