New Hampshire Revised Statutes 78:7 – Tobacco Product Sales Between Licensees
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I. No manufacturer or wholesaler shall sell tobacco products in this state to any manufacturer, wholesaler, retailer, or sampler that does not possess an appropriate license issued by the commissioner or by the liquor commission under RSA 178.
II. A manufacturer shall sell tobacco products, without indicia of tax paid under N.H. Rev. Stat. § 78:10 or N.H. Rev. Stat. § 78:14, as applicable, only to a wholesaler licensed by this state.
III. A wholesaler shall purchase tobacco products, without indicia of tax paid under N.H. Rev. Stat. § 78:10 or N.H. Rev. Stat. § 78:14, as applicable, only from a manufacturer or wholesaler licensed by this state.
IV. A wholesaler shall sell tobacco products to a retailer or sampler in this state only if it provides indicia of tax paid under N.H. Rev. Stat. § 78:10 or N.H. Rev. Stat. § 78:14, as applicable, to the purchaser.
V. No retailer or sampler shall purchase tobacco products without indicia of tax paid under N.H. Rev. Stat. § 78:10 or N.H. Rev. Stat. § 78:14, as applicable. A retailer shall not sell tobacco products without indicia of tax paid under N.H. Rev. Stat. § 78:10 or N.H. Rev. Stat. § 78:14, as applicable.
VI. A retailer shall neither purchase tobacco products from nor sell tobacco products to another retailer, unless the purchase or sale is a one-time transfer of the seller’s entire tobacco product inventory and the seller discontinues the tobacco line of business. The selling retailer shall return its license to the liquor commission and shall file an inventory of the tobacco products transferred, along with indicia of tax paid, with the department, within 30 days of the transfer of the tobacco products.
VII. Any person who violates a provision of this section may be subject to tobacco products seizure and license suspension or revocation under this chapter, and criminal penalties under N.H. Rev. Stat. § 21-J:39.
II. A manufacturer shall sell tobacco products, without indicia of tax paid under N.H. Rev. Stat. § 78:10 or N.H. Rev. Stat. § 78:14, as applicable, only to a wholesaler licensed by this state.
Terms Used In New Hampshire Revised Statutes 78:7
- 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 purchase tobacco products, without indicia of tax paid under N.H. Rev. Stat. § 78:10 or N.H. Rev. Stat. § 78:14, as applicable, only from a manufacturer or wholesaler licensed by this state.
IV. A wholesaler shall sell tobacco products to a retailer or sampler in this state only if it provides indicia of tax paid under N.H. Rev. Stat. § 78:10 or N.H. Rev. Stat. § 78:14, as applicable, to the purchaser.
V. No retailer or sampler shall purchase tobacco products without indicia of tax paid under N.H. Rev. Stat. § 78:10 or N.H. Rev. Stat. § 78:14, as applicable. A retailer shall not sell tobacco products without indicia of tax paid under N.H. Rev. Stat. § 78:10 or N.H. Rev. Stat. § 78:14, as applicable.
VI. A retailer shall neither purchase tobacco products from nor sell tobacco products to another retailer, unless the purchase or sale is a one-time transfer of the seller’s entire tobacco product inventory and the seller discontinues the tobacco line of business. The selling retailer shall return its license to the liquor commission and shall file an inventory of the tobacco products transferred, along with indicia of tax paid, with the department, within 30 days of the transfer of the tobacco products.
VII. Any person who violates a provision of this section may be subject to tobacco products seizure and license suspension or revocation under this chapter, and criminal penalties under N.H. Rev. Stat. § 21-J:39.