New Hampshire Revised Statutes 78:11 – Affixing Stamps
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I. A wholesaler shall affix stamps to each package of 20 or 25 cigarettes or little cigars sold or distributed to a retailer in this state.
II. Every wholesaler shall keep a sufficient number of recently purchased stamps on hand at any premises in this state where cigarettes or little cigars are possessed, stored, or sold, including a foreign state’s tax stamps or indicia if the wholesaler is currently and legitimately doing business in that state, to pay the tax due on all cigarettes and little cigars present at the premises at any given time; provided, however, that the wholesaler shall affix the stamps before it transfers possession of the cigarettes or little cigars to a retailer in this state. For purposes of this paragraph, “recently purchased” means within the previous 90 days.
III. Cigarettes and little cigars sold in packages of other than 20 or 25 shall be exempt from the stamping requirements of this subdivision, but shall be subject to tax as provided in N.H. Rev. Stat. § 78:2, I and to the provisions of N.H. Rev. Stat. § 78:13 and N.H. Rev. Stat. § 78:14 concerning the required indicia of tax paid.
IV. Any person who violates this section by failing to pay the taxes due shall be guilty of a felony.
II. Every wholesaler shall keep a sufficient number of recently purchased stamps on hand at any premises in this state where cigarettes or little cigars are possessed, stored, or sold, including a foreign state’s tax stamps or indicia if the wholesaler is currently and legitimately doing business in that state, to pay the tax due on all cigarettes and little cigars present at the premises at any given time; provided, however, that the wholesaler shall affix the stamps before it transfers possession of the cigarettes or little cigars to a retailer in this state. For purposes of this paragraph, “recently purchased” means within the previous 90 days.
Terms Used In New Hampshire Revised Statutes 78:11
- Person: means any individual, firm, fiduciary, partnership, corporation, trust, or association, however formed. See New Hampshire Revised Statutes 78:1
- Retailer: means any person who sells tobacco products to consumers, whether directly or through a vending machine. See New Hampshire Revised Statutes 78:1
- state: when applied to different parts of the United States, may extend to and include the District of Columbia and the several territories, so called; and the words "United States" shall include said district and territories. See New Hampshire Revised Statutes 21:4
- Wholesaler: means any person engaged in the business of receiving, storing, purchasing, and selling tobacco products from any source for distribution to persons other than consumers, except those persons exempted from the tobacco tax under N. See New Hampshire Revised Statutes 78:1
III. Cigarettes and little cigars sold in packages of other than 20 or 25 shall be exempt from the stamping requirements of this subdivision, but shall be subject to tax as provided in N.H. Rev. Stat. § 78:2, I and to the provisions of N.H. Rev. Stat. § 78:13 and N.H. Rev. Stat. § 78:14 concerning the required indicia of tax paid.
IV. Any person who violates this section by failing to pay the taxes due shall be guilty of a felony.