New Hampshire Statutes
§ 78:13 — Other Tobacco Products
New Hampshire § 78:13
JurisdictionNew Hampshire
Title VTAXATION
Ch. 78TOBACCO TAX
SubdivisionIndicia of Tax Paid-Other Tobacco Products
This text of New Hampshire § 78:13 (Other Tobacco Products) 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. § 78:13 (2026).
Text
I.No retailer or sampler shall purchase, sell, offer for sale, display for sale, ship, store, import, transport, carry, or possess with or without an intent to sell, tobacco products without sufficient documentation of tax paid.
II.No wholesaler who satisfies RSA 78:2, III shall sell, offer for sale, display for sale, or ship tobacco products without sufficient evidence of tax paid.
III.Every wholesaler shall file with its return on a monthly basis an accounting of cigarettes and little cigars sold in packages of other than 20 or 25 and other tobacco products transferred to and from any premises in this state where such tobacco products are possessed, stored, or sold.
IV.This section shall not apply to common carriers transporting tobacco products without evidence of tax paid.
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Legislative History
2019, 178:1, eff. Jan. 1, 2020.
Nearby Sections
15
§ 78:1
Definitions§ 78:10
Stamps§ 78:11
Affixing Stamps§ 78:13
Other Tobacco Products§ 78:14
Indicia of Tax Paid§ 78:15
Documentation Required§ 78:16
Inspection§ 78:17
Assessment of Additional Tax§ 78:2
Tax Imposed§ 78:21
Administrative PenaltiesCite This Page — Counsel Stack
Bluebook (online)
New Hampshire § 78:13, Counsel Stack Legal Research, https://law.counselstack.com/statute/nh/78/78%3A13.