New Hampshire § 78:7 Tobacco Product Sales Between Licensees and Certificate Holders

New Hampshire Statutes

§ 78:7 — Tobacco Product Sales Between Licensees and Certificate Holders

New Hampshire § 78:7

Title VTAXATION

Ch. 78TOBACCO TAX

SubdivisionLicenses

This text of New Hampshire § 78:7 (Tobacco Product Sales Between Licensees and Certificate Holders) is published on Counsel Stack Legal Research, covering New Hampshire primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

N.H. Rev. Stat. Ann. § 78:7 (2026).

Text

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 tobacco tax certificate issued by the commissioner and license issued by the liquor commission under RSA 178.

II.A manufacturer shall sell tobacco products, without indicia of tax paid under RSA 78:10 or RSA 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 RSA 78:10 or RSA 78:14, as applicable, only from a manufacturer or wholesaler licensed by this state under RSA 178 and holding a tobacco tax certificate issued under this chapter.

IV.A wholesaler shall sell tobacco products to a retailer or sampler in this state only if i

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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 tobacco tax certificate issued by the commissioner and license issued by the liquor commission under RSA 178.
II. A manufacturer shall sell tobacco products, without indicia of tax paid under RSA 78:10 or RSA 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 RSA 78:10 or RSA 78:14, as applicable, only from a manufacturer or wholesaler licensed by this state under RSA 178 and holding a tobacco tax certificate issued under this chapter.
IV. A wholesaler shall sell tobacco products to a retailer or sampler in this state only if it provides indicia of tax paid under RSA 78:10 or RSA 78:14, as applicable, to the purchaser under RSA 178 and holding a tobacco tax certificate issued under this chapter.
V. No retailer or sampler shall purchase tobacco products without indicia of tax paid under RSA 78:10 or RSA 78:14, as applicable. A retailer shall not sell tobacco products without indicia of tax paid under RSA 78:10 or RSA 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 RSA 21-J:39.