New Hampshire Revised Statutes 78:14 – Indicia of Tax Paid
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I. Every wholesaler who satisfies N.H. Rev. Stat. § 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 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.
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.
Terms Used In New Hampshire Revised Statutes 78:14
- Other tobacco products: means tobacco products other than "cigarettes" as defined in N. See New Hampshire Revised Statutes 78:1
- Retailer: means any person who sells tobacco products to consumers, whether directly or through a vending machine. See New Hampshire Revised Statutes 78:1
- Sampler: means any person who distributes free tobacco products to consumers for promotional purposes. See New Hampshire Revised Statutes 78:1
- Tobacco products: means any product containing, made, or derived from tobacco or nicotine that is intended for human consumption, including but not limited to cigarettes, electronic cigarettes, loose tobacco, smokeless tobacco, and cigars. See New Hampshire Revised Statutes 78:1
- Wholesaler: means any person engaged in the business of receiving, storing, purchasing, and selling tobacco products from any source for distribution to persons other than consumers, except those persons exempted from the tobacco tax under N. See New Hampshire Revised Statutes 78:1
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 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.