Revision: Jan. 20, 2009, midnight
HB 429-FN – AS INTRODUCED
2009 SESSION
03/09
HOUSE BILL 429-FN
COMMITTEE: Local and Regulated Revenues
This bill modifies the definition of cider under the alcoholic beverages laws and adds cider to the definition of beverage.
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Explanation: Matter added to current law appears in bold italics.
Matter removed from current law appears [in brackets and struckthrough.]
Matter which is either (a) all new or (b) repealed and reenacted appears in regular type.
09-0683
03/09
STATE OF NEW HAMPSHIRE
In the Year of Our Lord Two Thousand Nine
AN ACT relative to cider.
Be it Enacted by the Senate and House of Representatives in General Court convened:
1 Beverage. Amend RSA 175:1, VIII to read as follows:
VIII. “Beverage” means any beer, wine, similar fermented malt or vinous liquors and fruit juices and any other liquid intended for human consumption as a beverage having an alcoholic content of not less than 1/2 of one percent by volume and not more than 6 percent alcohol by volume at 60 degrees Fahrenheit, cider as defined in RSA 175:1, XVI-a, and specialty beer as defined in RSA 175:1, LXIV-a.
2 Cider. RSA 175:1, XVI-a is repealed and reenacted to read as follows:
XVI-a. “Cider” shall have the same meaning as in 27 C.F.R. section 24.10. Cider, as defined here, shall not include cider as defined in RSA 434:40-a.
3 Effective Date. This act shall take effect July 1, 2009.
LBAO
09-0683
01/14/09
HB 429-FN - FISCAL NOTE
AN ACT relative to cider.
FISCAL IMPACT:
The Liquor Commission states this bill will decrease state general fund revenue by $21,233 in FY 2010 and each year thereafter. There is no fiscal impact on county and local revenue or state, county and local expenditures.
METHODOLOGY:
The Liquor Commission states this bill modifies the definition of cider under the alcoholic beverages laws and adds ciders to the definition of beverage. The Commission states this will result in cider being sold by beer distributors and not the Commission. The Commission sold 6,202 750 ml bottles and 795 22-oz bottles at its retail stores during FY 2008, generating $21,643 in revenue. The Commission assumes the volume of sales will be constant. As a beverage with up to 7 percent alcohol content, the cider beverage will be taxed at $.30 gallon. This will result in the beer tax increasing by $410 each year. The net revenue loss will be $21,233 ($21,643 liquor revenue - $410 beer tax) in FY 2010 and each year thereafter.