78:1 Definitions. – As used in this chapter: I. (a) " Cigarette " in conformity with RSA 541-C:2, IV, means any product that contains nicotine, is intended to be burned or heated under ordinary conditions of use, and consists of or contains: (1) Any roll of tobacco wrapped in paper or in any substance […]
78:10 Stamps. – I. A wholesaler shall demonstrate that it paid the tax due on cigarettes and little cigars by affixing stamps purchased from the department to each package of 20 or 25. II. The commissioner may permit a wholesaler to pay for stamps within 30 days after the date of purchase, provided the […]
78:11 Affixing Stamps. – I. A wholesaler shall affix stamps to each package of 20 or 25 cigarettes or little cigars sold or distributed to a retailer in this state. II. Every wholesaler shall keep a sufficient number of recently purchased stamps on hand at any premises in this state where cigarettes or little […]
78:12 Resale of Stamps; Redemption; Refund. – I. No wholesaler shall sell or transfer any stamps issued under RSA 78:10. II. The commissioner may redeem any unused stamps presented by a wholesaler at a price equal to the amount paid by that wholesaler. III. The commissioner may refund the purchase price of stamps to […]
78:13 Other Tobacco Products. – I. No retailer or sampler shall purchase, sell, offer for sale, display for sale, ship, store, import, transport, carry, or possess with or without an intent to sell, tobacco products without sufficient documentation of tax paid. II. No wholesaler who satisfies RSA 78:2, III shall sell, offer for sale, […]
78:14 Indicia of Tax Paid. – I. Every wholesaler who satisfies RSA 78:2, III shall provide adequate documentation for every purchase of cigarettes and little cigars sold in packages of other than 20 or 25 and other tobacco products by a retailer or sampler to demonstrate that the wholesaler has paid the taxes due […]
78:15 Documentation Required. – I. Every manufacturer, wholesaler, and retailer shall keep a complete and accurate record of all tobacco products manufactured, purchased, or otherwise acquired and a complete and accurate record relating to the sale of those products. II. Every sampler shall keep complete and accurate records of the tobacco products distributed free […]
78:16 Inspection. – I. The commissioner may examine the books, papers, and records of any manufacturer, wholesaler, retailer, or sampler doing business in this state, to determine whether the tax imposed by this chapter has been fully paid. II. The commissioner, and any police officer, constable, sheriff or sheriff’s deputy, or agent of the […]
78:17 Assessment of Additional Tax. – I. If, after an audit of the tax returns, books, and records of a wholesaler, or a retailer or consumer who has purchased tobacco products without adequate documentation of tax paid, the department determines there is a deficiency with respect to the tax due under this chapter, the […]
78:18 Seizure and Forfeiture of Contraband Tobacco Products. – I. Any tobacco products found at any place in this state, pursuant to inspection under RSA 78:16, without the indicia of tax paid required under RSA 78:10, RSA 78:11, RSA 78:13 or RSA 78:14 are contraband goods and subject to forfeiture to the state. II. […]
78:19 Administrative Hearings on License Suspension or Revocation and Seizure and Forfeiture of Contraband Tobacco Products. – I. Within 10 days after a seizure of tobacco products under RSA 78:18, the commissioner shall schedule and notice a hearing at which the owner shall have an opportunity to show cause as to why the seizure […]
78:2 Tax Imposed. – I. A tax on all cigarettes and little cigars sold at retail in this state is imposed upon the consumer at the rate of $1.78 for each package containing 20 cigarettes or little cigars or at a rate proportional to such rate for packages containing other than 20 cigarettes or […]
78:20 Suspension or Revocation of License. – I. The commissioner, after notice and hearing under RSA 78:19, may suspend for a period of time not to exceed 90 days, or revoke any license issued under this chapter or RSA 178 as it relates to licensure for the retail sale or sampling of tobacco products, […]
78:21 Administrative Penalties. – I. Administrative penalties for violation of RSA 78:26 shall be in accordance with RSA 78:26, VII. II. In addition to, or in lieu of, a period of license suspension, the commissioner may assess an administrative fine against any wholesaler who satisfies RSA 78:2, III, who has sold tobacco product without […]
78:22 Reinstatement After Revocation. – The commissioner may reinstate a revoked license if he or she is satisfied that the former licensee will comply with the provisions of this chapter. Source. 2019, 178:1, eff. Jan. 1, 2020.
78:23 Notice to Liquor Commission. – The commissioner shall provide notice to the liquor commission of a retailer whose license has been suspended or revoked by the commission. Source. 2019, 178:1, eff. Jan. 1, 2020.
78:24 Distribution of Funds. – I. The commissioner shall determine the additional amount of revenue produced by any additional tax in excess of $1.00 for each package containing 20 cigarettes or little cigars or at a rate proportional to such rate for packages containing other than 20, on all tobacco products sold at retail […]
78:25 Preservation of Revenues. – The general court hereby finds, determines, and declares that this subdivision is necessary for the protection of revenues to which the state is entitled under the Master Settlement Agreement between the state and the tobacco industry. The general court also finds, determines, and declares that this subdivision is necessary […]
78:26 Federal Requirements; Cigarettes and Other Tobacco Products; Placement of Labels; Penalty. – I. No person shall import into this state any package of tobacco products that does not comply with all federal requirements for the placement of labels, warnings, and other information on a package of tobacco products manufactured, packaged, or imported for […]
78:27 Rulemaking. – The commissioner shall adopt rules under RSA 541-A relative to the following: I. The use, purchase, and purpose of tobacco stamps. II. License application processes. III. Documentation required to be maintained by licensees. IV. Application of credits and refunds for taxes paid on other tobacco products. V. Roll-your-own tobacco. VI. Refund […]
