TITLE V
TAXATION
CHAPTER 78
TOBACCO TAX
Section 78:5
78:5 Exemption. –
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.
Source.
2019, 178:1, eff. Jan. 1, 2020.