New Hampshire Statutes
§ 78:5 — Exemption
New Hampshire § 78:5
This text of New Hampshire § 78:5 (Exemption) 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. § 78:5 (2026).
Text
No state tax shall be imposed on tobacco products sold at the New Hampshire veterans' home to residents of the home; provided, that no resident shall purchase more than 2 tax-exempt cartons of cigarettes in any one week.
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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 § 78:5, Counsel Stack Legal Research, https://law.counselstack.com/statute/nh/78/78%3A5.