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1 New Subdivision; Road Salt Fee and Mitigation Fund. Amend RSA 21-J by inserting after section 49 the following new subdivision:
Road Salt Fee and Mitigation Fund
21-J:50 Road Salt Fee.
I. In this subdivision:
(a) "Salt" means sodium chloride, calcium chloride, magnesium chloride, or any other substance containing chloride.
(b) "Road salt" means treated road salt, untreated road salt, and solar salt sold in bulk intended for the treatment of winter roads.
(c) "Road salt mix" means a mixture of road salt and salt premixed and sold in bulk for the treatment of winter roads.
(d) "Brine" means a liquid solution of water and chloride compound sold in bulk intended for the treatment of winter roads.
(e) "Sold in bulk" means that the purchase of road salt or road salt mix by the ton or by the cubic yard, or brine sold by the gallon.
(f) "Equivalent salt ton" means the amount of road salt mix to provide one ton of road salt given the road salt mix ratio, and the amount of brine with one ton of diluted road salt.
(g) "Road salt bulk seller" means a business that sells bulk road salt, bulk road salt mix or bulk brine.
(h) "Department" means the department of revenue administration.
II. There shall be a fee on all bulk road salt, road salt mix, or brine sold to New Hampshire businesses, organizations, municipalities and state agencies of $4 per ton, $4 dollars per yard for road salt, and $4 dollars per equivalent salt ton for road salt mix or brine. The fee shall be paid by the road salt bulk seller who provides bulk road salt, road salt mix, or brine to New Hampshire businesses, organizations, municipalities and state agencies. The road salt bulk seller shall provide a receipt to the purchaser of bulk road salt, road salt mix, or brine indicating the fee paid by the seller.
III. By April 1 of each year, the road salt bulk seller shall file a return, on a form provided by the department of revenue administration, to the department and remit payment equivalent to the rate prescribed in paragraph II for all such bulk road salt, road salt mix, or brine acquired between the last day of February of the prior year and first day of March of the current year.
IV. Each road salt bulk seller shall keep complete and accurate records of all bulk road salt, road salt mix, and brine sales to New Hampshire businesses, organizations, municipalities and state agencies. Complete records shall be safely preserved for 3 years to insure permanency and accessibility for inspection by the commissioner of the department of revenue administration. The commissioner may examine the books, papers, and records of any road salt bulk seller doing business in this state, to determine whether the fee imposed by this chapter has been fully paid. If, after an audit of the returns, books, and records of a road salt bulk seller the department determines there is a deficiency with respect to the fee due under this chapter, the department shall assess the fee and all applicable additions to fee pursuant to RSA 21-J due to the state against the person liable, give notice of the assessment to the person liable, and make demand upon that person for payment.
V. A New Hampshire business, organization, municipality and state agency who purchases, imports, receives, or otherwise acquires bulk road salt, road salt mix, or brine from a seller other than a road salt bulk seller certified under this section and who does not have documentation to evidence fee paid under this chapter shall file a return on a form provided by the department to the department and remit payment equivalent to the rate prescribed in paragraph II before the first day of April of each year for all such bulk road salt, road salt mix, or brine acquired between the last day of February of the prior year and first day of March of the current year.
VI. A New Hampshire business, organization, municipality and state agency which fails to pay any amount due in paragraph V shall pay, in addition to the amount of fee due, interest as prescribed in RSA 21-J:28 and penalties as prescribed in RSA 21-J:33, VIII.
VII. Fee revenue on all bulk road salt, bulk road salt mix, and brine sold in this state imposed by this section shall be deposited in the road salt mitigation fund established in RSA 489-D:2.
21-J:51 Road Salt Bulk Seller; Certification Required.
I. No road salt bulk seller shall engage in the business of selling or distributing road salt, road salt mix, or brine in this state, unless it is registered with the secretary of state, and it has obtained a road salt bulk seller certificate from the department of revenue administration. The registration fee shall be $200 and be valid for 5 years.
II. Any person who sells bulk road salt, road salt mix, or brine without a road salt bulk seller certificate shall be subject to criminal penalties as provided in RSA 21-J:39.VI.
21-J:52 Rulemaking. The department of revenue administration shall adopt rules under RSA 541-A relative to the forms required for the collection and administration of the fee on bulk road salt, road salt mix, or brine and for any other matters necessary to carry out this subdivision.
2 New Chapter; Road Salt Mitigation Program. Amend RSA by inserting after chapter 489-C the following new chapter:
CHAPTER 489-D
ROAD SALT MITIGATION PROGRAM
489-D:1 Road Salt Mitigation Program.
I. There is established in the department of environmental services the road salt mitigation program. The program shall:
(a) Inform and educate the public of the impacts of road salt to New Hampshire water bodies, wells, and public water supplies.
(b) Provide grants to the state, municipalities, and businesses in good standing with the commercial applicator certification program under RSA 489-C:2 and municipal winter maintenance certification program RSA 489-C:2-a to acquire and maintain equipment, facilities, systems, and practices to comply with said programs. In no instance shall the grant exceed the total eligible costs.
II. The department of environmental services shall:
(a) Administer and enforce the road salt mitigation program to assist the state, municipalities, and businesses with the cost of procuring and maintaining equipment to meet the requirements of the commercial applicator certification program or municipal winter maintenance program. For purposes of this subparagraph, administration includes oversight of the grant expenditures to ensure they are not misused.
(b) Award grant funds to projects that meet the following criteria:
(1) The project is or was necessary to comply with the commercial applicator certification RSA 489-C:2 or municipal winter maintenance certification program RSA 489-C:2-aprogram.
(2) The applicant has demonstrated, to the satisfaction of the department, has received and maintained the appropriate commercial applicator certification or municipal winter maintenance certification.
III. Beginning December 1, 2026, the department of environmental services shall annually prepare and file a report with the general court evaluating the progress towards reducing salt pollution in New Hampshire water bodies and water supplies, whether it continues to provide the maximum benefit to New Hampshire citizens, and whether the department recommends any changes to the road salt mitigation program.
IV. The department of environmental services shall adopt rules, under RSA 541-A, relative to administering the road salt mitigation program.
489-D:2 Road Salt Mitigation Program Fund. There is hereby established in the department of environmental services the road salt mitigation grant fund which shall be maintained by the state treasurer in distinct and separate custody from all other funds. The state treasurer may invest the fund in accordance with RSA 6:8. Any earnings on fund moneys shall be added to the fund. All moneys in the fund shall be nonlapsing and continually appropriated to the department of environmental services. The road salt mitigation grant fund shall be used to fund grants and reimbursements in accordance with this subdivision. Funds from fee revenue on all bulk road salt, bulk road salt mix, and brine sold in this state imposed by RSA 21-J:50, any bond proceeds, grants, legislative appropriations, donations, and other funds shall be credited to this fund. No funds from the general fund shall be used to cover the cost of the road salt mitigation program.
3 Effective Date. This act shall take effect 60 days after its passage.
Text to be added highlighted in green.
1 New Subdivision; Road Salt Fee and Mitigation Fund. Amend RSA 21-J by inserting after section 49 the following new subdivision:
Road Salt Fee and Mitigation Fund
21-J:50 Road Salt Fee.
I. In this subdivision:
(a) "Salt" means sodium chloride, calcium chloride, magnesium chloride, or any other substance containing chloride.
(b) "Road salt" means treated road salt, untreated road salt, and solar salt sold in bulk intended for the treatment of winter roads.
(c) "Road salt mix" means a mixture of road salt and salt premixed and sold in bulk for the treatment of winter roads.
(d) "Brine" means a liquid solution of water and chloride compound sold in bulk intended for the treatment of winter roads.
(e) "Sold in bulk" means that the purchase of road salt or road salt mix by the ton or by the cubic yard, or brine sold by the gallon.
(f) "Equivalent salt ton" means the amount of road salt mix to provide one ton of road salt given the road salt mix ratio, and the amount of brine with one ton of diluted road salt.
(g) "Road salt bulk seller" means a business that sells bulk road salt, bulk road salt mix or bulk brine.
(h) "Department" means the department of revenue administration.
II. There shall be a fee on all bulk road salt, road salt mix, or brine sold to New Hampshire businesses, organizations, municipalities and state agencies of $4 per ton, $4 dollars per yard for road salt, and $4 dollars per equivalent salt ton for road salt mix or brine. The fee shall be paid by the road salt bulk seller who provides bulk road salt, road salt mix, or brine to New Hampshire businesses, organizations, municipalities and state agencies. The road salt bulk seller shall provide a receipt to the purchaser of bulk road salt, road salt mix, or brine indicating the fee paid by the seller.
III. By April 1 of each year, the road salt bulk seller shall file a return, on a form provided by the department of revenue administration, to the department and remit payment equivalent to the rate prescribed in paragraph II for all such bulk road salt, road salt mix, or brine acquired between the last day of February of the prior year and first day of March of the current year.
IV. Each road salt bulk seller shall keep complete and accurate records of all bulk road salt, road salt mix, and brine sales to New Hampshire businesses, organizations, municipalities and state agencies. Complete records shall be safely preserved for 3 years to insure permanency and accessibility for inspection by the commissioner of the department of revenue administration. The commissioner may examine the books, papers, and records of any road salt bulk seller doing business in this state, to determine whether the fee imposed by this chapter has been fully paid. If, after an audit of the returns, books, and records of a road salt bulk seller the department determines there is a deficiency with respect to the fee due under this chapter, the department shall assess the fee and all applicable additions to fee pursuant to RSA 21-J due to the state against the person liable, give notice of the assessment to the person liable, and make demand upon that person for payment.
V. A New Hampshire business, organization, municipality and state agency who purchases, imports, receives, or otherwise acquires bulk road salt, road salt mix, or brine from a seller other than a road salt bulk seller certified under this section and who does not have documentation to evidence fee paid under this chapter shall file a return on a form provided by the department to the department and remit payment equivalent to the rate prescribed in paragraph II before the first day of April of each year for all such bulk road salt, road salt mix, or brine acquired between the last day of February of the prior year and first day of March of the current year.
VI. A New Hampshire business, organization, municipality and state agency which fails to pay any amount due in paragraph V shall pay, in addition to the amount of fee due, interest as prescribed in RSA 21-J:28 and penalties as prescribed in RSA 21-J:33, VIII.
VII. Fee revenue on all bulk road salt, bulk road salt mix, and brine sold in this state imposed by this section shall be deposited in the road salt mitigation fund established in RSA 489-D:2.
21-J:51 Road Salt Bulk Seller; Certification Required.
I. No road salt bulk seller shall engage in the business of selling or distributing road salt, road salt mix, or brine in this state, unless it is registered with the secretary of state, and it has obtained a road salt bulk seller certificate from the department of revenue administration. The registration fee shall be $200 and be valid for 5 years.
II. Any person who sells bulk road salt, road salt mix, or brine without a road salt bulk seller certificate shall be subject to criminal penalties as provided in RSA 21-J:39.VI.
21-J:52 Rulemaking. The department of revenue administration shall adopt rules under RSA 541-A relative to the forms required for the collection and administration of the fee on bulk road salt, road salt mix, or brine and for any other matters necessary to carry out this subdivision.
2 New Chapter; Road Salt Mitigation Program. Amend RSA by inserting after chapter 489-C the following new chapter:
CHAPTER 489-D
ROAD SALT MITIGATION PROGRAM
489-D:1 Road Salt Mitigation Program.
I. There is established in the department of environmental services the road salt mitigation program. The program shall:
(a) Inform and educate the public of the impacts of road salt to New Hampshire water bodies, wells, and public water supplies.
(b) Provide grants to the state, municipalities, and businesses in good standing with the commercial applicator certification program under RSA 489-C:2 and municipal winter maintenance certification program RSA 489-C:2-a to acquire and maintain equipment, facilities, systems, and practices to comply with said programs. In no instance shall the grant exceed the total eligible costs.
II. The department of environmental services shall:
(a) Administer and enforce the road salt mitigation program to assist the state, municipalities, and businesses with the cost of procuring and maintaining equipment to meet the requirements of the commercial applicator certification program or municipal winter maintenance program. For purposes of this subparagraph, administration includes oversight of the grant expenditures to ensure they are not misused.
(b) Award grant funds to projects that meet the following criteria:
(1) The project is or was necessary to comply with the commercial applicator certification RSA 489-C:2 or municipal winter maintenance certification program RSA 489-C:2-aprogram.
(2) The applicant has demonstrated, to the satisfaction of the department, has received and maintained the appropriate commercial applicator certification or municipal winter maintenance certification.
III. Beginning December 1, 2026, the department of environmental services shall annually prepare and file a report with the general court evaluating the progress towards reducing salt pollution in New Hampshire water bodies and water supplies, whether it continues to provide the maximum benefit to New Hampshire citizens, and whether the department recommends any changes to the road salt mitigation program.
IV. The department of environmental services shall adopt rules, under RSA 541-A, relative to administering the road salt mitigation program.
489-D:2 Road Salt Mitigation Program Fund. There is hereby established in the department of environmental services the road salt mitigation grant fund which shall be maintained by the state treasurer in distinct and separate custody from all other funds. The state treasurer may invest the fund in accordance with RSA 6:8. Any earnings on fund moneys shall be added to the fund. All moneys in the fund shall be nonlapsing and continually appropriated to the department of environmental services. The road salt mitigation grant fund shall be used to fund grants and reimbursements in accordance with this subdivision. Funds from fee revenue on all bulk road salt, bulk road salt mix, and brine sold in this state imposed by RSA 21-J:50, any bond proceeds, grants, legislative appropriations, donations, and other funds shall be credited to this fund. No funds from the general fund shall be used to cover the cost of the road salt mitigation program.
3 Effective Date. This act shall take effect 60 days after its passage.