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 agreement with, the State liquor commission for sale to the commission, as proposed in Senate bill 138. RSA 77-A: 11 (Business Profits Tax: Definitions) defines a business organization as “any enterprise,…