I. A consumer who purchases, imports, receives, or otherwise acquires tobacco products from a person, other than a person licensed to sell tobacco products under RSA 178, without documentation to evidence tax paid under this chapter shall file, on or before the last day of the month following each month in which such tobacco products were acquired, a return. With the return the consumer shall remit payment of the tax imposed by this chapter at the rate provided in N.H. Rev. Stat. § 78:2 for the type of tobacco product purchased based on the cost of the product to the consumer. The return shall report the number and type of tobacco products purchased, imported, received, or otherwise acquired during the previous calendar month and any additional information the commissioner may require.
II. The commissioner shall adopt rules, pursuant to RSA 541-A, relative to the form of such return and the data, which it must contain for the correct computation of tobacco tax attributable to this state. The consumer shall sign the return subject to the pains and penalties of perjury.

Terms Used In New Hampshire Revised Statutes 78:4

  • Commissioner: means the commissioner of the department of revenue administration. See New Hampshire Revised Statutes 78:1
  • Consumer: means a person who purchases, imports, receives, or otherwise acquires any tobacco products subject to the tax imposed by this chapter for his or her own use. See New Hampshire Revised Statutes 78:1
  • Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
  • following: when used by way of reference to any section of these laws, shall mean the section next preceding or following that in which such reference is made, unless some other is expressly designated. See New Hampshire Revised Statutes 21:13
  • month: shall mean a calendar month, and the word "year" a calendar year, unless otherwise expressed; and the word "year" shall be equivalent to the expression "year of our Lord. See New Hampshire Revised Statutes 21:8
  • Person: means any individual, firm, fiduciary, partnership, corporation, trust, or association, however formed. See New Hampshire Revised Statutes 78:1
  • sell: means any transfer, whether by bargain, gift, exchange, barter, or otherwise. 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
  • Tobacco products: means any product containing, made, or derived from tobacco or nicotine that is intended for human consumption, including but not limited to cigarettes, electronic cigarettes, loose tobacco, smokeless tobacco, and cigars. See New Hampshire Revised Statutes 78:1

III. Any consumer who fails to pay any amount owing to the purchase of tobacco products within the time required shall pay, in addition to the amount of tax due, interest as prescribed in N.H. Rev. Stat. § 21-J:28 and penalties as prescribed in N.H. Rev. Stat. § 21-J:33.
IV. Any consumer who fails to timely file a return when required shall pay a penalty as prescribed in N.H. Rev. Stat. § 21-J:31.
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