SB 524 - AS AMENDED BY THE SENATE
02/05/2026 0530s
2026 SESSION
26-2156
08/05
SENATE BILL 524
SPONSORS: Sen. McGough, Dist 11; Sen. Innis, Dist 7; Sen. Lang, Dist 2; Sen. Fenton, Dist 10; Sen. Pearl, Dist 17; Sen. Gannon, Dist 23; Rep. B. Boyd, Hills. 12; Rep. Hunt, Ches. 14; Rep. Potucek, Rock. 13; Rep. Presa, Hills. 12; Rep. Miles, Hills. 12
COMMITTEE: Commerce
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AMENDED ANALYSIS
This bill enables on-premises licenses to deliver liquor to customers who order a meal for home delivery. The bill also establishes a commission to develop a regulatory framework for tincture products containing alcohol.
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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Matter which is either (a) all new or (b) repealed and reenacted appears in regular type.
02/05/2026 0530s 26-2156
08/05
STATE OF NEW HAMPSHIRE
In the Year of Our Lord Two Thousand Twenty-Six
Be it Enacted by the Senate and House of Representatives in General Court convened:
1 Transportation of Beverages and Wine; Liquor Included. Amend RSA 179:15, III-IV to read as follows:
III.(a) Notwithstanding the provisions of paragraph II, an on-premises licensee may purchase a restaurant delivery license from the commission for $250. Such license shall expire one year after the date of issue and may be renewed by an on-premises licensee for $250 each year.
(b) An on-premises licensee may only deliver or sell for take-out, products such licensee is authorized to sell.
[(b)] (c) An on-premises licensee in possession of a restaurant delivery license shall [only] be permitted to transport beverages and wines for delivery to consumers subject to the following requirements:
(1) All deliveries of beverages, liquors, and wines shall be accompanied by food prepared by the restaurant delivery licensee and ordered by the consumer;
(2) All deliveries of beverages, liquors, and wine conducted pursuant to this section shall be undertaken during the on-premises licensee's hours of operation and shall be delivered only to areas where the sale of alcoholic beverages is permitted;
(3) All deliveries of beverages, liquors, and wine shall be solely for the personal consumption of the consumer and not for resale;
(4) All beverages and wines transported pursuant to RSA 179:15, II shall be transported in their original, manufactured, sealed containers;
(5) All drinks containing liquor transported pursuant to RSA 179:15, II shall be transported in a sealed container provided by the restaurant delivery license. The container shall clearly identify the licensee from which the alcoholic beverage was purchased. The sealed container shall use a closure that clearly demonstrates when the container has been opened.
(6) Any individual engaged in the delivery of beverages and wines pursuant to this section shall be an employee who regularly receives a W-2 from the on-premises licensee and is at least 21 years of age; and
[(6)] (7) During deliveries conducted under this section, the person engaged in making the delivery shall acquire a signed receipt from the consumer. Consumers who appear visibly intoxicated or who a reasonable and prudent person would know are intoxicated, who do not produce identification verifying the consumer's age, or who fail to sign a receipt shall not be entitled to his or her delivery of beverages, liquors, or wine.
[(c)] (d) No holder of a restaurant delivery license or on-premises license shall deliver any alcoholic beverage to any college, university, or school, whether public or private, located within the state. No holder of a restaurant delivery license or on-premises license shall deliver any alcoholic beverage to any public library, public playground, or public park.
IV. A person holding an on-premises license engaged in take-out services may include beverages, liquors, and wine with meals sold to a consumer for consumption by the consumer and not for resale. The requirements set forth in subparagraph III(b) shall apply to any take-out meal sold with beverages, liquors, or wine.
2 New Section; Commission Established. Amend RSA 175 by inserting after section 11 the following new section:
175:12 Commission Established. There is established a commission to develop a regulatory framework for tincture products containing alcohol.
I. The members of the commission shall be as follows:
(a) One member of the senate, appointed by the president of the senate.
(b) Two members of the house of representatives, appointed by the speaker of the house of representatives.
(c) A liquor enforcement official, appointed by the liquor commission.
(d) A representative of the department of health and human services, appointed by the commissioner.
II. Members of the commission shall serve without compensation, except that legislative members of the commission shall receive mileage at the legislative rate when attending to the duties of the commission.
III. The commission shall develop a regulatory framework for tincture products containing alcohol, including appropriate requirements for licensing, testing, inspections, and auditing. The commission shall identify any existing federal or state laws that regulate such products, including age restrictions on such products. In the performance of its duties, the commission may solicit information and testimony from individuals and agencies with experience or expertise relevant to the study.
IV. The members of the commission shall elect a chairperson from among the members. The first meeting of the commission shall be called by the senate member. The first meeting of the commission shall be held within 45 days of the effective date of this section. Three members of the commission shall constitute a quorum.
V. The commission shall report its findings and any recommendations for proposed legislation to the president of the senate, the speaker of the house of representatives, the senate clerk, the house clerk, the governor, and the state library on or before November 1, 2026.
3 Repeal. RSA 175:12, relative to the commission to develop a regulatory framework for tincture products containing alcohol, is repealed.
I. Section 1 of this act shall take effect 60 days after its passage.
II. Section 3 of this act shall take effect November 1, 2026.
III. The remainder of this act shall take effect upon its passage.
26-2156
02/20/2026
SB 524- FISCAL NOTE
AS AMENDED BY THE SENATE (AMENDMENT # 2026-0530s)
FISCAL IMPACT:
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Estimated State Impact | ||||||
| FY 2026 | FY 2027 | FY 2028 | FY 2029 | ||
Revenue | $0 | Indeterminable Increase - $150,000 | Indeterminable Increase - $160,000 | Indeterminable Increase - $175,000 | ||
Revenue Fund(s) | Liquor Fund/General Fund - Liquor revenue is credited to the Liquor Fund, with net revenues after expenditures being credited to the State General Fund | |||||
Expenditures* | $0 | $0 | $0 | $0 | ||
Funding Source(s) | None | |||||
Appropriations* | $0 | $0 | $0 | $0 | ||
Funding Source(s) | None | |||||
*Expenditure = Cost of bill *Appropriation = Authorized funding to cover cost of bill | ||||||
METHODOLOGY:
This bill enables on-premises licensees to deliver liquor to customers who order a meal for home delivery and establishes a commission to develop a regulatory framework for tincture products containing alcohol. The bill authorizes the Liquor Commission to issue a restaurant delivery license for $250 annually and permits delivery of alcoholic beverages subject to statutory requirements. The bill also establishes a temporary commission to study and develop recommendations regarding tincture products containing alcohol with the commission being repealed on November 1, 2026.
The Liquor Commission states this bill will result in an increase in state revenues beginning in FY 2027 due to the creation of the new $250 restaurant delivery license. The Commission indicates that approximately 2,400 on-premises licensees could qualify for this license; however, the number that would choose to purchase a license cannot be predicted.
Using an assumption that approximately 25% of eligible licensees in the first year may participate with slight growth each year there after, the Commission estimates licensing revenue of approximately: FY 2027: $150,000 (2,400 x 25% x $250), FY 2028: $160,000, and FY 2029: $175,000. The Commission notes that state expenditures will not increase because the additional administrative workload can be absorbed within existing staff and resources.
Additionally, expanding the ability for consumers to purchase alcoholic beverages that are subject to the Meals and Rooms Tax may result in an indeterminable increase in state General Fund revenue. The extent of the increase cannot be determined because the number of sales, average drink price, and consumer demand for takeout mixed drinks are unknown.
AGENCIES CONTACTED:
Liquor Commission