Partnertax.ai
Start free trial →

New Hampshire RSA — Title V (Taxation)

RSA 78:6

Licenses and Tobacco Tax Certificates Required. –

Official textgencourt.state.nh.us

I. No manufacturer or wholesaler shall engage in the business of selling or distributing tobacco products in this state, unless registered with the secretary of state, licensed as a manufacturer or wholesaler in this state under RSA 178 and holding a tobacco tax certificate issued under this chapter, as applicable.
II. No retailer or sampler shall engage in the business of selling or distributing tobacco products in this state, unless licensed to sell or distribute tobacco products under RSA 178.
III. A wholesaler shall have a separate license and tobacco tax certificate for each location.
IV. The fees for tobacco tax certificates and tobacco tax certificate renewals shall be:

# (a)

$100 for a manufacturer's tobacco tax certificate; and

# (b)

$250 for a wholesaler's tobacco tax certificate.
V. Each license and tobacco tax certificate shall be prominently displayed in the premises described in it.
VI. Licenses and tobacco tax certificates shall not be transferable.
VII. Any wholesaler or manufacturer that ceases business operations requiring a license or tobacco tax certificate under this chapter during the license or certificate period shall inform the department in writing and relinquish its license to the liquor commission and its tobacco tax certificate to the department within 30 days after ceasing business operations.
VIII. Each manufacturer, wholesaler, sampler, and retailer shall keep complete and accurate records of all tobacco stamps purchased and all tobacco products manufactured, produced, imported, distributed, bought, and sold in this state. Complete records shall be safely preserved for 3 years to insure permanency and accessibility for inspection by the commissioner.
IX. Any person who sells, offers for sale, or possesses with intent to sell in this state any tobacco products without the appropriate license and tobacco tax certificate, as provided in this section or RSA 178, shall be subject to criminal penalties as provided in RSA 21-J:39.
X. Notwithstanding RSA 21-J:14, information regarding tobacco tax certificates issued pursuant to this section, licenses issued pursuant to RSA 178, and RSA 126-K shall be public records.

Last amended: Source. 2019, 178:1, eff. Jan. 1, 2020. 2025, 224:11, eff. July 1, 2025.

Source: view the official text

Report a problem

What's wrong?

Sent anonymously with this page's citation. No personal information is collected.
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. –
Full table of contents →