This bill introduces a fee structure for bulk road salt, road salt mix, and brine sold in New Hampshire, establishing a charge of $4 per ton for road salt, $4 per yard for road salt, and $4 per equivalent salt ton for road salt mix or brine. The fees will be collected annually by certified road salt bulk sellers, who are required to provide receipts to purchasers and file an annual return with the Department of Revenue Administration (DRA). The revenue generated from these fees will be deposited into a newly created Road Salt Mitigation Fund, which will support a Road Salt Mitigation Program within the Department of Environmental Services (DES). This program aims to educate the public on the environmental impacts of road salt and provide grants to state entities and businesses for compliance with winter maintenance certification programs.

Additionally, the bill includes provisions for certification of road salt bulk sellers, record-keeping requirements, and penalties for non-compliance. It specifies that no funds from the general fund shall be used for the road salt mitigation program, and anticipates an indeterminable increase in revenue starting in FY 2028, estimated at around $4 million annually. The fiscal impact on counties and municipalities is expected to be minimal, with potential costs offset by grant funding. The DRA will need to enhance its Revenue Information Management System (RIMS) and hire additional staff to manage the new fee, with associated costs detailed in the fiscal note. The act is set to take effect 60 days after its passage.