Title V, Taxation

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 shal…

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 taxe…

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 ac…

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, sh…

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, t…

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. Any tobacco products impo…

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 was inappropriate. II. To suspend or revoke a tobacco tax certificate under…

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 little…

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 tobacco tax certificate issued under this chapter or uphold the denial of a tobacco tax certificate for any one of the following reasons: (a) The c…

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 tobacco tax certificate suspension, the commissioner may assess an administrative fine against any wholesaler who satisfies RSA 78:2, …

The commissioner may reinstate a revoked tobacco tax certificate if he or she is satisfied that the former certificate holder will comply with the provisions of this chapter.

The commissioner shall provide notice to the liquor commission of a violation of this chapter by a retailer, wholesaler, or manufacturer that results in an assessment, penalty, seizure, suspension or revocation.

I. Tax revenue on all tobacco products sold at retail in this state imposed by RSA 78:2 shall be divided with 39 percent of that total revenue deposited in the education trust fund established by RSA 198:39 and the remaining revenue deposited in the general fund. II. The commissi…

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, an…

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 sale, distribution or…

The commissioner shall adopt rules under RSA 541-A relative to the following: I. The use, purchase, and purpose of tobacco stamps. II. Tobacco tax certificate application processes. III. Documentation required to be maintained by tobacco tax certificate holders. IV. Application o…

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 s…

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 mo…

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.

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, licensed as a manufacturer or wholesaler in this state under RSA 178 and holding a tobacco tax certificate issue…

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 tobacco tax certificate issued by the commissioner and license issued by the liquor commission under RSA 178. II. …

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 ad…

I. The commissioner may deny a manufacturer's or wholesaler's application for a tobacco tax certificate, for any of the following reasons: (a) The applicant's tobacco tax certificate was revoked by the commissioner under RSA 78:20. (b) The commissioner believes that the applicati…