TITLE V
TAXATION

CHAPTER 78
TOBACCO TAX

Licenses

Section 78:6

    78:6 Licenses Required. –
I. No manufacturer or wholesaler shall engage in the business of selling or distributing tobacco products in this state, unless registered with the secretary of state and licensed as a manufacturer or wholesaler in this state, as applicable.
II. No retailer or sampler shall engage in the business of selling or distributing tobacco products in this state, unless licensed to sell or distribute tobacco products under RSA 178.
III. A wholesaler shall have a separate license for each location.
IV. The fees for licenses and license renewals shall be:
(a) $100 for a manufacturer's license; and
(b) $250 for a wholesaler's license.
V. Each license shall be prominently displayed in the premises described in it.
VI. Licenses shall not be transferable.
VII. Any wholesaler or manufacturer that ceases business operations requiring a license under this chapter during the license period shall inform the department in writing and relinquish its license to the department within 30 days after ceasing business operations.
VIII. Each manufacturer, wholesaler, sampler, and retailer shall keep complete and accurate records of all tobacco stamps purchased and all tobacco products manufactured, produced, imported, distributed, bought, and sold in this state. Complete records shall be safely preserved for 3 years to insure permanency and accessibility for inspection by the commissioner.
IX. Any person who sells, offers for sale, or possesses with intent to sell in this state any tobacco products without the appropriate license, as provided in this section or RSA 178, shall be subject to criminal penalties as provided in RSA 21-J:39.
X. Notwithstanding RSA 21-J:14, information regarding licenses issued pursuant to this section, RSA 178 as it pertains to licenses for the retail sale of tobacco products, and RSA 126-K, shall be public records.

Source. 2019, 178:1, eff. Jan. 1, 2020.