New Hampshire HB 1810: relative to a road salt fee to support certified winter road maintenance practices.

Bill Text

HB 1810-FN - AS INTRODUCED

2026 SESSION

 26-3127

 08/06

HOUSE BILL 1810-FN

AN ACT relative to a road salt fee to support certified winter road maintenance practices.

SPONSORS: Rep. Darby, Hills. 11

COMMITTEE: Ways and Means

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ANALYSIS

 This bill imposes a fee on all bulk road salt, road salt mix, and brine sold in New Hampshire, which shall be collected and remitted annually by a certified road salt bulk seller and deposited into the road salt mitigation fund.

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 Matter which is either (a) all new or (b) repealed and reenacted appears in regular type.

 26-3127

 08/06

STATE OF NEW HAMPSHIRE

In the Year of Our Lord Two Thousand Twenty-Six

AN ACT relative to a road salt fee to support certified winter road maintenance practices.

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

 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