Supreme Court of New Hampshire June 20, 1975, No. 7228 (Opinion of the Justices)

To the House of Representatives:

The question referred to this court is whether the legislature may constitutionally limit the definition of “business organization” under *308RSA 77-A:l I so as to relieve from business profits taxation otherwise taxable net income derived from sales of spirits and wines brought into the State by certain suppliers under the express direction of, or under an