New Hampshire § 78:14 Indicia of Tax Paid

New Hampshire Statutes

§ 78:14 — Indicia of Tax Paid

New Hampshire § 78:14

Title VTAXATION

Ch. 78TOBACCO TAX

SubdivisionIndicia of Tax Paid-Other Tobacco Products

This text of New Hampshire § 78:14 (Indicia of Tax Paid) 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. § 78:14 (2026).

Text

I.Every wholesaler who satisfies RSA 78:2, III shall provide adequate documentation for every purchase of cigarettes and little cigars sold in packages of other than 20 or 25 and other tobacco products by a retailer or sampler to demonstrate that the wholesaler has paid the taxes due on the products.

II.Every retailer and sampler shall keep on its licensed premises adequate documentation to demonstrate that tax has been paid on all cigarettes and little cigars sold in packages of other than 20 or 25 and other tobacco products on the premises. All documentation shall be available for inspection during all regular business hours.

III.Indicia of tax paid includes, but is not limited to, all invoices from all wholesalers purchased from within the preceding 24 months. At a minimum, invoices

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I. Every wholesaler who satisfies RSA 78:2, III shall provide adequate documentation for every purchase of cigarettes and little cigars sold in packages of other than 20 or 25 and other tobacco products by a retailer or sampler to demonstrate that the wholesaler has paid the taxes due on the products.
II. Every retailer and sampler shall keep on its licensed premises adequate documentation to demonstrate that tax has been paid on all cigarettes and little cigars sold in packages of other than 20 or 25 and other tobacco products on the premises. All documentation shall be available for inspection during all regular business hours.
III. Indicia of tax paid includes, but is not limited to, all invoices from all wholesalers purchased from within the preceding 24 months. At a minimum, invoices shall contain the names and addresses of the seller and the purchaser, the license and tobacco tax certificate numbers of the seller and purchaser, the date of purchase of the product, the type and brand of each product, the quantity of each product, the purchase price of each product, and an affirmative statement from the wholesaler that all taxes on the product have been paid.