New Hampshire RSA — Title V (Taxation)
RSA 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 cigars are possessed, stored, or sold, including a foreign state's tax stamps or indicia if the wholesaler is currently and legitimately doing business in that state, to pay the tax due on all cigarettes and little cigars present at the premises at any given time; provided, however, that the wholesaler shall affix the stamps before it transfers possession of the cigarettes or little cigars to a retailer in this state. For purposes of this paragraph, "recently purchased" means within the previous 90 days.
III. Cigarettes and little cigars sold in packages of other than 20 or 25 shall be exempt from the stamping requirements of this subdivision, but shall be subject to tax as provided in RSA 78:2, I and to the provisions of RSA 78:13 and RSA 78:14 concerning the required indicia of tax paid.
IV. Any person who violates this section by failing to pay the taxes due shall be guilty of a felony.
Source: view the official text
In this chapter (27 sections)
- 78:1 · Definitions. –
- 78:2 · Tax Imposed. –
- 78:3 · Nature of the Tax. –
- 78:4 · Consumer Reporting and Payment. –
- 78:5 · Exemption. –
- 78:6 · Licenses and Tobacco Tax Certificates Required. –
- 78:7 · Tobacco Product Sales Between Licensees and Certificate Holders.…
- 78:8 · Tobacco Tax Certificate Application and Renewal. –
- 78:9 · Denial of Tobacco Tax Certificate Application. –
- 78:10 · Stamps. –
- 78:11 · Affixing Stamps. –
- 78:12 · Resale of Stamps; Redemption; Refund. –
- 78:13 · Other Tobacco Products. –
- 78:14 · Indicia of Tax Paid. –
- 78:15 · Documentation Required. –
- 78:16 · Inspection. –
- 78:17 · Assessment of Additional Tax. –
- 78:18 · Seizure and Forfeiture of Contraband Tobacco Products. –
- 78:19 · Administrative Hearings on Tobacco Tax Certificate Suspension…
- 78:20 · Suspension or Revocation of Tobacco Tax Certificate. –
- 78:21 · Administrative Penalties. –
- 78:22 · Reinstatement After Revocation. –
- 78:23 · Notice to Liquor Commission. –
- 78:24 · Distribution of Funds. –
- 78:25 · Preservation of Revenues. –
- 78:26 · Federal Requirements; Cigarettes and Other Tobacco Products;…
- 78:27 · Rulemaking. –