HB496 (2017) Detail

Increasing the beer tax.


HB 496-FN-A - AS INTRODUCED

 

 

2017 SESSION

17-0439

09/03

 

HOUSE BILL 496-FN-A

 

AN ACT increasing the beer tax.

 

SPONSORS: Rep. Theberge, Coos 3

 

COMMITTEE: Ways and Means

 

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ANALYSIS

 

This bill increases the beer tax.

 

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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Matter which is either (a) all new or (b) repealed and reenacted appears in regular type.

17-0439

09/03

 

STATE OF NEW HAMPSHIRE

 

In the Year of Our Lord Two Thousand Seventeen

 

AN ACT increasing the beer tax.

 

Be it Enacted by the Senate and House of Representatives in General Court convened:

 

1  Beer Tax Increased.  Amend RSA 178:26, I to read as follows:

I.  In addition to the annual license fees provided in this chapter, a fee of [$.30] $.50 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, and brew pubs; 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.  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.

2  Beer Festival Licenses; Beer Tax Increased.  Amend RSA 178:30, V to read as follows:

V.  Beverages registered with the commission under paragraph IV shall be purchased by the holder of the license.  Additionally, fees of [$.30] $.50 per gallon of beverages or specialty beer purchased under this paragraph shall be paid to the commission by the licensee within 10 business days of the expiration of the license.  Payment shall be accompanied by any forms and documentation required by the commission.

3  Effective Date.  This act shall take effect July 1, 2017.

 

LBAO

17-0439

12/21/16

 

HB 496-FN-A- FISCAL NOTE

as introduced

 

AN ACT increasing the beer tax.

 

FISCAL IMPACT:      [ X ] State              [    ] County               [    ] Local              [    ] None

 

 

 

Estimated Increase / (Decrease)

STATE:

FY 2018

FY 2019

FY 2020

FY 2021

   Appropriation

$0

$0

$0

$0

   Revenue

Indeterminable Increase

Indeterminable Increase

Indeterminable Increase

Indeterminable Increase

   Expenditures

$0

$0

$0

$0

Funding Source:

  [ X ] General            [    ] Education            [    ] Highway           [    ] Other

 

 

 

 

 

 

METHODOLOGY:

This bill increases the tax applied to each gallon of beer sold or transferred, pursuant to RSA 178:26, from $0.30 to $0.50.  The Liquor Commission states that the number of gallons of beer sold in New Hampshire in FY 2016 was 42,833,566.  The table below includes the estimated impact on revenue this bill would have in future years assuming the number of gallons sold remains constant:  

 

Number of Gallons Sold in FY 2016*

  42,833,566

 

 

 

Existing Beer Tax Rate per Gallon

$0.30

 

FY 2016 Beer Tax Revenue*

$12,850,070

 

 

 

Proposed Beer Tax Rate per Gallon

$0.50

 

Proposed Bill Beer Tax Revenue

$21,416,783

 

 

 

Net Impact on State Revenue
Increase/(Decrease)

$8,566,713

 

Note:  * This data was provided by the New Hampshire Liquor Commission.

 

AGENCIES CONTACTED:

New Hampshire Liquor Commission

 

 

Links

HB496 at GenCourtMobile

Action Dates

Date Body Type
Jan. 25, 2017 House Hearing
Jan. 31, 2017 House Exec Session
Feb. 9, 2017 House Floor Vote

Bill Text Revisions

HB496 Revision: 856 Date: Jan. 27, 2017, 8:44 a.m.

Docket

Date Status
Jan. 5, 2017 Introduced 01/05/2017 and referred to Ways and Means HJ 3 P. 15
Jan. 25, 2017 Public Hearing: 01/25/2017 01:00 PM LOB 202
Jan. 31, 2017 Executive Session: 01/31/2017 LOB 202
Feb. 9, 2017 Committee Report: Inexpedient to Legislate for 02/09/2017 (Vote 18-0; CC) HC 10 P. 8
Feb. 9, 2017 Inexpedient to Legislate: MA VV 02/09/2017 HJ 6 P. 8