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New HampshireSB802025-2026 Regular SessionSenateWALLET

consolidating licensing, auditing, and enforcement responsibilities for wholesale and retail e-cigarettes sales under the liquor commission.

Sponsored By: Timothy Lang (Republican)

Signed by Governor

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Bill Overview

Analyzed Economic Effects

6 provisions identified: 1 benefits, 4 costs, 1 mixed.

Tobacco businesses face separate licenses and fees

Beginning July 1, 2025, the Liquor Commission licenses tobacco and e-cigarette manufacturers, wholesalers, and retailers. Annual Commission license fees are $100 for manufacturers and $250 for wholesalers. Manufacturers and wholesalers also need Department of Revenue Administration tobacco tax certificates, costing $100 and $250 respectively, including renewals. Certificates expire June 30 of each even-numbered year; renewal requires paid taxes, fees, and penalties and compliance with the law. Alcohol-licensed businesses can obtain a retail tobacco license for an additional $6 per location.

Public can access tobacco license records

Information about tobacco tax certificates and licenses covered by the law is public record. The public can access this information despite the otherwise applicable state tax confidentiality rule.

Tobacco businesses must keep records, report closures

Covered tobacco retailers, wholesalers, manufacturers, and samplers must keep complete, accurate records for three years and allow inspections. Manufacturers and wholesalers that stop licensed operations must notify the Liquor Commission and return their licenses within 30 days. Those holding tobacco tax certificates must also notify the Department of Revenue Administration and return their certificates within that deadline.

Tobacco sellers face outlet and sourcing rules

Each retail outlet needs its own tobacco license, even when several locations share an owner. Tobacco and e-cigarette sales must be recorded on cash registers; adding registers later that year requires prior Liquor Commission approval. Retailers must buy tobacco products from licensed wholesalers, and wholesalers must buy from licensed manufacturers. Manufacturers and wholesalers must check that business buyers hold the required tobacco tax certificate when one is required.

Illegal tobacco sales risk penalties and seizures

Selling, offering, or holding tobacco products or e-cigarettes for sale without the required license carries criminal penalties. Tobacco sales without a required tax certificate also carry criminal penalties. The Liquor Commission can seize tobacco hidden, moved, or deposited to evade tobacco taxes, with or without court process. Related vehicles and equipment used in the conduct can also be seized and forfeited to the state. The property cannot be recovered through a replevin lawsuit, and forfeiture does not prevent prosecution or further penalties.

Broader vaping rules keep some product exemptions

Beginning July 1, 2025, New Hampshire's tobacco product definition covers products containing or derived from tobacco or nicotine for human use. Premium cigars and FDA-approved cessation products marketed and sold only for that use are excluded. The e-cigarette definition includes e-liquid and electronic smoking devices. E-liquid includes qualifying liquids, oils, and waxes containing nicotine or cannabis for use in inhalation devices.

Sponsors & Cosponsors

Sponsor

  • Timothy Lang

    Republican • Senate

Cosponsors

  • Howard Pearl

    r • Senate

  • Susan W Almy

    Democratic • House

Roll Call Votes

No roll call votes available for this bill.

Actions Timeline

  1. Signed by the Governor on 07/15/2025; Chapter 0224; Effective 07/01/2025

    7/22/2025Senate

  2. Enrolled Adopted, VV, (In recess 06/26/2025); SJ 18

    7/8/2025Senate

  3. Enrolled (in recess of) 06/26/2025 HJ 18 P. 60

    7/8/2025House

  4. Enrolled Bill Amendment # 2025-2902e Adopted, VV, (In recess of 06/26/2025); SJ 18

    7/2/2025Senate

  5. Enrolled Bill Amendment # 2025-2902e: AA VV (in recess of) 06/26/2025 HJ 18 P. 59

    7/1/2025House

  6. Ought to Pass: MA VV 06/05/2025 HJ 16 P. 4

    6/5/2025House

  7. Committee Report: Ought to Pass 05/27/2025 (Vote 16-0; CC) HC 27 P. 7

    5/28/2025House

  8. Executive Session: 05/27/2025 01:15 pm LOB 302-304

    5/21/2025House

  9. Subcommittee Work Session: 05/13/2025 10:00 am LOB 302-304

    4/30/2025House

  10. Public Hearing: 04/16/2025 02:15 pm LOB 302-304

    4/9/2025House

  11. Introduced (in recess of) 03/27/2025 and referred to Commerce and Consumer Affairs HJ 11 P. 110

    3/28/2025House

  12. Ought to Pass: MA, VV; OT3rdg; 03/27/2025; SJ 9

    3/27/2025Senate

  13. Committee Report: Ought to Pass, 03/27/2025; Vote 6-0; CC; SC 14

    3/19/2025Senate

  14. Ought to Pass with Amendment #2025-0734s, MA, VV; Refer to Finance Rule 4-5; 03/13/2025; SJ 7

    3/13/2025Senate

  15. Committee Amendment # 2025-0734s, AA, VV; 03/13/2025; SJ 7

    3/13/2025Senate

  16. Committee Report: Ought to Pass with Amendment # 2025-0734s, 03/13/2025; Vote 5-0; CC; SC 12

    3/7/2025Senate

  17. Hearing: 02/04/2025, Room 100, SH, 10:15 am; SC 8

    1/28/2025Senate

  18. Introduced 01/09/2025 and Referred to Commerce; SJ 3

    1/22/2025Senate

Bill Text

  • As Amended

    7/2/2025

    PDF

  • Enrolled

    7/1/2025

    HTML

  • Introduced

    1/22/2025

    PDF

  • CHAPTERED FINAL VERSION

    PDF

  • Version adopted by both bodies

    PDF

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