Section 78:3 – Nature of the Tax.

    78:3 Nature of the Tax. – I. All taxes upon tobacco products under this chapter are direct taxes upon the consumer at retail and when purchased from a licensed retailer are conclusively presumed to be pre-collected by the wholesaler who satisfies RSA 78:2, III. The wholesaler who satisfies RSA 78:2, III shall be responsible […]

Section 78:4 – Consumer Reporting and Payment.

    78:4 Consumer Reporting and Payment. – I. A consumer who purchases, imports, receives, or otherwise acquires tobacco products from a person, other than a person licensed to sell tobacco products under RSA 178, without documentation to evidence tax paid under this chapter shall file, on or before the last day of the month following […]

Section 78:5 – Exemption.

    78:5 Exemption. – No state tax shall be imposed on tobacco products sold at the New Hampshire veterans’ home to residents of the home; provided, that no resident shall purchase more than 2 tax-exempt cartons of cigarettes in any one week. Source. 2019, 178:1, eff. Jan. 1, 2020.

Section 78:6 – Licenses Required.

    78:6 Licenses Required. – I. No manufacturer or wholesaler shall engage in the business of selling or distributing tobacco products in this state, unless registered with the secretary of state and licensed as a manufacturer or wholesaler in this state, as applicable. II. No retailer or sampler shall engage in the business of selling […]

Section 78:7 – Tobacco Product Sales Between Licensees.

    78:7 Tobacco Product Sales Between Licensees. – I. No manufacturer or wholesaler shall sell tobacco products in this state to any manufacturer, wholesaler, retailer, or sampler that does not possess an appropriate license issued by the commissioner or by the liquor commission under RSA 178. II. A manufacturer shall sell tobacco products, without indicia […]

Section 78:8 – License Application and Renewal.

    78:8 License Application and Renewal. – I. Manufacturers and wholesalers intending to engage in the business of selling or distributing tobacco products in this state shall apply to the department providing the applicable fee as provided in RSA 78:6, IV, and all information required by the commissioner through rules adopted under RSA 541-A. II. […]

Section 78:9 – Denial of License Application.

    78:9 Denial of License Application. – I. The commissioner may deny a manufacturer’s or wholesaler’s application for a license, for any of the following reasons: (a) The applicant’s license was revoked by the commissioner under RSA 78:20. (b) The commissioner believes that the application is filed by a person as a subterfuge for the […]