New Hampshire Revised Statutes 78:3 – Nature of the Tax
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I. All taxes upon tobacco products under this chapter are direct taxes upon the consumer at retail and when purchased from a licensed retailer are conclusively presumed to be pre-collected by the wholesaler who satisfies N.H. Rev. Stat. § 78:2, III. The wholesaler who satisfies N.H. Rev. Stat. § 78:2, III shall be responsible for purchasing and affixing tax stamps on cigarettes and little cigars sold in packages of 20 or 25 and the filing of returns and payment of tax for little cigars and cigarettes sold in packages other than 20 or 25, and other tobacco products.
II. All taxes required to be paid by the wholesaler, and all increases, interest, and penalty on the taxes, become a personal debt of the wholesaler to the state to be recovered in an action of debt from the time due and payable to the commissioner.
III. The commissioner may collect the tax directly from consumers who purchase tobacco products on which tax has not been paid.
II. All taxes required to be paid by the wholesaler, and all increases, interest, and penalty on the taxes, become a personal debt of the wholesaler to the state to be recovered in an action of debt from the time due and payable to the commissioner.
Terms Used In New Hampshire Revised Statutes 78:3
- Commissioner: means the commissioner of the department of revenue administration. See New Hampshire Revised Statutes 78:1
- Consumer: means a person who purchases, imports, receives, or otherwise acquires any tobacco products subject to the tax imposed by this chapter for his or her own use. See New Hampshire Revised Statutes 78:1
- 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
- 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. The commissioner may collect the tax directly from consumers who purchase tobacco products on which tax has not been paid.