New Hampshire § 78:11 Affixing Stamps

New Hampshire Statutes

§ 78:11 — Affixing Stamps

New Hampshire § 78:11

Title VTAXATION

Ch. 78TOBACCO TAX

SubdivisionIndicia of Tax Paid-Cigarettes

This text of New Hampshire § 78:11 (Affixing Stamps) 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. § 78:11 (2026).

Text

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.

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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 RSA 78:2, I and to the provisions of RSA 78:13 and RSA 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.