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New Hampshire RSA — Title V (Taxation)

RSA 78:15

Documentation Required. –

Official textgencourt.state.nh.us

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 accurate records of the tobacco products distributed free to consumers in New Hampshire for promotional purposes.
III. All statements and records required by this section shall be preserved for a period of 3 years.
IV. Wholesalers, retailers, and samplers shall maintain their statements and records at the places of business identified in their tobacco tax certificates for a period of 12 months from the date of manufacture, purchase, acquisition, or sale, whichever is later.
V. The records required of wholesalers shall include a written statement containing:

# (a)

The name and address of both the seller and the purchaser;

# (b)

The date of delivery;

# (c)

The quantity of tobacco products;

# (d)

The trade name and brand of the tobacco products;

# (e)

The price paid for each brand of tobacco products purchased; and

# (f)

Any other records or statements as the commissioner may reasonably require.
VI. Every manufacturer and wholesaler shall deliver with each sale or distribution of tobacco products a written statement, and retain a duplicate, containing:

(a) The name or trade name and address of both the seller and the purchaser;

(b) The date of delivery;

(c) The quantity of tobacco products; and

(d) The trade name or brand of the tobacco products, correctly itemizing the prices paid for each brand of tobacco products purchased.
VII. No tobacco tax certificate holder shall issue or accept any written statement that the certificate holder knows to contain any statement that falsely indicates the name of the customer, the type of merchandise, the prices, discounts, or the terms of sale. Nor shall any certificate holder insert, in any invoice given or accepted, any statement that makes the invoice a false record of the transaction it represents. Nor shall any certificate holder give or accept any invoice that withholds statements so that the invoice does not truly reflect the transaction it represents.

Last amended: Source. 2019, 178:1, eff. Jan. 1, 2020. 2025, 224:14, eff. July 1, 2025.

Source: view the official text

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In this chapter (27 sections)
  1. 78:1 · Definitions. –
  2. 78:2 · Tax Imposed. –
  3. 78:3 · Nature of the Tax. –
  4. 78:4 · Consumer Reporting and Payment. –
  5. 78:5 · Exemption. –
  6. 78:6 · Licenses and Tobacco Tax Certificates Required. –
  7. 78:7 · Tobacco Product Sales Between Licensees and Certificate Holders.…
  8. 78:8 · Tobacco Tax Certificate Application and Renewal. –
  9. 78:9 · Denial of Tobacco Tax Certificate Application. –
  10. 78:10 · Stamps. –
  11. 78:11 · Affixing Stamps. –
  12. 78:12 · Resale of Stamps; Redemption; Refund. –
  13. 78:13 · Other Tobacco Products. –
  14. 78:14 · Indicia of Tax Paid. –
  15. 78:15 · Documentation Required. –
  16. 78:16 · Inspection. –
  17. 78:17 · Assessment of Additional Tax. –
  18. 78:18 · Seizure and Forfeiture of Contraband Tobacco Products. –
  19. 78:19 · Administrative Hearings on Tobacco Tax Certificate Suspension…
  20. 78:20 · Suspension or Revocation of Tobacco Tax Certificate. –
  21. 78:21 · Administrative Penalties. –
  22. 78:22 · Reinstatement After Revocation. –
  23. 78:23 · Notice to Liquor Commission. –
  24. 78:24 · Distribution of Funds. –
  25. 78:25 · Preservation of Revenues. –
  26. 78:26 · Federal Requirements; Cigarettes and Other Tobacco Products;…
  27. 78:27 · Rulemaking. –
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