Rev 1003.06

Free
Tobacco Products .
(a) Prior to distributing
free tobacco products to consumers for promotional purposes, a sampler shall
ship them to a New Hampshire licensed wholesaler for payment of the tax.
(b) A wholesaler receiving
free tobacco products pursuant to (a) above shall:
(1) Remit
payment of the tax with Form DP-151, "Wholesalers' Other Tobacco Products Tax
Return," pursuant to