New Hampshire Revised Statutes 78:13 – Other Tobacco Products
Current as of: 2023 | Check for updates
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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 N.H. Rev. Stat. § 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.
II. No wholesaler who satisfies N.H. Rev. Stat. § 78:2, III shall sell, offer for sale, display for sale, or ship tobacco products without sufficient evidence of tax paid.
Terms Used In New Hampshire Revised Statutes 78:13
- Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
- 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
- Sale: or "sell" means any transfer, whether by bargain, gift, exchange, barter, or otherwise. 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
- sell: means any transfer, whether by bargain, gift, exchange, barter, or otherwise. See New Hampshire Revised Statutes 78:1
- state: when applied to different parts of the United States, may extend to and include the District of Columbia and the several territories, so called; and the words "United States" shall include said district and territories. See New Hampshire Revised Statutes 21:4
- 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. 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.