RSA 78:2 — Tax Imposed. –

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 cigars.
II. (a) A tax on all other tobacco products sold at retail in this state is imposed on tobacco products other than cigarettes, except electronic cigarettes, at a rate of 65.03 percent of the wholesale sales price.
(b) A tax upon electronic cigarettes sold at retail in this state is imposed as follows:
(1) For closed cartridges or containers of liquid or other substances containing nicotine that are not intended to be opened, at a rate of $0.30 per milliliter on the volume of the liquid or other substance in the cartridge or container as listed by the manufacturer; and
(2) For containers of liquid or other substances containing nicotine that are intended to be opened, at a rate of 8 percent of the wholesale sales price.
(c) The tax under this paragraph may be rounded to the nearest cent if the commissioner determines that the amount of tax would not thereby be made materially disproportionate. No such tax shall be imposed on premium cigars.
III. The tax shall be paid by the wholesaler who ships or transports tobacco products to retailers in this state, to be sold by those retailers.