RSA 78:13 — Other Tobacco Products. –

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 shall sell, offer for sale, display for sale, or ship tobacco products without sufficient evidence of tax paid.
III. Every wholesaler shall file with its return on a monthly basis an accounting of cigarettes and little cigars sold in packages of other than 20 or 25 and other tobacco products transferred to and from any premises in this state where such tobacco products are possessed, stored, or sold.
IV. This section shall not apply to common carriers transporting tobacco products without evidence of tax paid.