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Liquor Sales and Distribution
RSA 175-180

By statute, all liquor sold in New Hampshire must be sold through a sales and distribution system operated by the New Hampshire Liquor Commission. Liquor under direct state control includes wine and spirits. This Commission is directed by the statute to 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 Commission currently operates 79 stores throughout the State.

The NHLC 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 of gross profits determined by the Legislature are deposited into an Alcohol Abuse Prevention and Treatment Fund established by RSA 176-A:1.


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