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 and licensed as a manufacturer or wholesaler in this state, 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.

Terms Used In New Hampshire Revised Statutes 78:6

  • Commissioner: means the commissioner of the department of revenue administration. See New Hampshire Revised Statutes 78:1
  • Manufacturer: means a person domiciled in the United States engaged in the business of importing, exporting, producing, or manufacturing tobacco products. See New Hampshire Revised Statutes 78:1
  • 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
  • Sale: or "sell" means any transfer, whether by bargain, gift, exchange, barter, or otherwise. See New Hampshire Revised Statutes 78:1
  • Sampler: means any person who distributes free tobacco products to consumers for promotional purposes. 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
  • 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. A wholesaler shall have a separate license for each location.
IV. The fees for licenses and license renewals shall be:
(a) $100 for a manufacturer’s license; and
(b) $250 for a wholesaler’s license.
V. Each license shall be prominently displayed in the premises described in it.
VI. Licenses shall not be transferable.
VII. Any wholesaler or manufacturer that ceases business operations requiring a license under this chapter during the license period shall inform the department in writing and relinquish its license 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, as provided in this section or RSA 178, shall be subject to criminal penalties as provided in N.H. Rev. Stat. § 21-J:39.
X. Notwithstanding N.H. Rev. Stat. § 21-J:14, information regarding licenses issued pursuant to this section, N.H. Rev. Stat. Chapter 178 as it pertains to licenses for the retail sale of tobacco products, and RSA 126-K, shall be public records.