RSA 78:3 — Nature of the Tax. –

I. All taxes upon tobacco products under this chapter are direct taxes upon the consumer at retail and when purchased from a licensed retailer are conclusively presumed to be pre-collected by the wholesaler who satisfies RSA 78:2, III. The wholesaler who satisfies RSA 78:2, III shall be responsible for purchasing and affixing tax stamps on cigarettes and little cigars sold in packages of 20 or 25 and the filing of returns and payment of tax for little cigars and cigarettes sold in packages other than 20 or 25, and other tobacco products.
II. All taxes required to be paid by the wholesaler, and all increases, interest, and penalty on the taxes, become a personal debt of the wholesaler to the state to be recovered in an action of debt from the time due and payable to the commissioner.
III. The commissioner may collect the tax directly from consumers who purchase tobacco products on which tax has not been paid.