reglab/housing_qa huggingface dataset:
NH Rev Stat § 77-G:9 (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 77-G - Education Tax Credit|Section 77-G:9 - Exceptions.

    77-G:9 Exceptions. –||I. A receiving nonpublic school or home education program that accepts students benefiting from scholarships, grants, or tax credits shall not be considered an agent of the state or federal government as a result of participating in the program established in this chapter.||II. Except as provided in this chapter, or otherwise provided in law, no state department, agency, or board shall regulate the educational program of a receiving nonpublic school or home education program that accepts students pursuant to this chapter.||III. Donations made by a business organization, business enterprise, or individual to a scholarship organization that are not for the purpose of obtaining a tax credit under this chapter shall not be subject to the requirements in this chapter.|||Source. 2012, 287:4, eff. June 27, 2012. 2018, 341:9, eff. July 1, 2018.|
NH Rev Stat § 77-G:10 (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 77-G - Education Tax Credit|Section 77-G:10 - Severability.

    77-G:10 Severability. –||If any provision of this chapter or the application thereof to any person or circumstances is held invalid, such invalidity shall not affect other provisions or applications of the chapter which can be given effect without the invalid provision or application, and to this end the provisions of this chapter are declared to be severable.|||Source. 2012, 287:4, eff. June 27, 2012.|
NH Rev Stat § 78:2 (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 78 - Tobacco Tax|Section 78:2 - Tax Imposed.

    78:2 Tax Imposed. –||I. A tax on all cigarettes and little cigars sold at retail in this state is imposed upon the consumer at the rate of $1.78 for each package containing 20 cigarettes or little cigars or at a rate proportional to such rate for packages containing other than 20 cigarettes or little cigars.||II. (a) A tax on all other tobacco products sold at retail in this state is imposed on tobacco products other than cigarettes, except electronic cigarettes, at a rate of 65.03 percent of the wholesale sales price.||(b) A tax upon electronic cigarettes sold at retail in this state is imposed as follows:||(1) For closed cartridges or containers of liquid or other substances containing nicotine that are not intended to be opened, at a rate of $0.30 per milliliter on the volume of the liquid or other substance in the cartridge or container as listed by the manufacturer; and||(2) For containers of liquid or other substances containing nicotine that are intended to be opened, at a rate of 8 percent of the wholesale sales price.||(c) The tax under this paragraph may be rounded to the nearest cent if the commissioner determines that the amount of tax would not thereby be made materially disproportionate. No such tax shall be imposed on premium cigars.||III. The tax shall be paid by the wholesaler who ships or transports tobacco products to retailers in this state, to be sold by those retailers.|||Source. 2019, 178:1, eff. Jan. 1, 2020; 346:94, eff. Jan. 1, 2020 at 12:01 a.m.|
NH Rev Stat § 78:3 (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 78 - Tobacco Tax|Section 78:3 - Nature of the Tax.

    78:3 Nature of the Tax. –||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 RSA 78:2, III. The wholesaler who satisfies RSA 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.|||Source. 2019, 178:1, eff. Jan. 1, 2020.|
NH Rev Stat § 78:4 (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 78 - Tobacco Tax|Section 78:4 - Consumer Reporting and Payment.

    78:4 Consumer Reporting and Payment. –||I. A consumer who purchases, imports, receives, or otherwise acquires tobacco products from a person, other than a person licensed to sell tobacco products under RSA 178, without documentation to evidence tax paid under this chapter shall file, on or before the last day of the month following each month in which such tobacco products were acquired, a return. With the return the consumer shall remit payment of the tax imposed by this chapter at the rate provided in RSA 78:2 for the type of tobacco product purchased based on the cost of the product to the consumer. The return shall report the number and type of tobacco products purchased, imported, received, or otherwise acquired during the previous calendar month and any additional information the commissioner may require.||II. The commissioner shall adopt rules, pursuant to RSA 541-A, relative to the form of such return and the data, which it must contain for the correct computation of tobacco tax attributable to this state. The consumer shall sign the return subject to the pains and penalties of perjury.||III. Any consumer who fails to pay any amount owing to the purchase of tobacco products within the time required shall pay, in addition to the amount of tax due, interest as prescribed in RSA 21-J:28 and penalties as prescribed in RSA 21-J:33.||IV. Any consumer who fails to timely file a return when required shall pay a penalty as prescribed in RSA 21-J:31.|||Source. 2019, 178:1, eff. Jan. 1, 2020.|
NH Rev Stat § 78:5 (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 78 - Tobacco Tax|Section 78:5 - Exemption.

    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.|
NH Rev Stat § 78:6 (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 78 - Tobacco Tax|Section 78:6 - Licenses Required.

    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.|
NH Rev Stat § 78:7 (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 78 - Tobacco Tax|Section 78:7 - Tobacco Product Sales Between Licensees.

    78:7 Tobacco Product Sales Between Licensees. –||I. No manufacturer or wholesaler shall sell tobacco products in this state to any manufacturer, wholesaler, retailer, or sampler that does not possess an appropriate license issued by the commissioner or by the liquor commission under RSA 178.||II. A manufacturer shall sell tobacco products, without indicia of tax paid under RSA 78:10 or RSA 78:14, as applicable, only to a wholesaler licensed by this state.||III. A wholesaler shall purchase tobacco products, without indicia of tax paid under RSA 78:10 or RSA 78:14, as applicable, only from a manufacturer or wholesaler licensed by this state.||IV. A wholesaler shall sell tobacco products to a retailer or sampler in this state only if it provides indicia of tax paid under RSA 78:10 or RSA 78:14, as applicable, to the purchaser.||V. No retailer or sampler shall purchase tobacco products without indicia of tax paid under RSA 78:10 or RSA 78:14, as applicable. A retailer shall not sell tobacco products without indicia of tax paid under RSA 78:10 or RSA 78:14, as applicable.||VI. A retailer shall neither purchase tobacco products from nor sell tobacco products to another retailer, unless the purchase or sale is a one-time transfer of the seller's entire tobacco product inventory and the seller discontinues the tobacco line of business. The selling retailer shall return its license to the liquor commission and shall file an inventory of the tobacco products transferred, along with indicia of tax paid, with the department, within 30 days of the transfer of the tobacco products.||VII. Any person who violates a provision of this section may be subject to tobacco products seizure and license suspension or revocation under this chapter, and criminal penalties under RSA 21-J:39.|||Source. 2019, 178:1, eff. Jan. 1, 2020.|
NH Rev Stat § 78:8 (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 78 - Tobacco Tax|Section 78:8 - License Application and Renewal.

    78:8 License Application and Renewal. –||I. Manufacturers and wholesalers intending to engage in the business of selling or distributing tobacco products in this state shall apply to the department providing the applicable fee as provided in RSA 78:6, IV, and all information required by the commissioner through rules adopted under RSA 541-A.||II. Licenses shall expire on June 30 in each even-numbered year.||III. Manufacturers and wholesalers in good standing with the department may renew their licenses upon application and payment of the applicable fees. A manufacturer or wholesaler is not in good standing with the department if the manufacturer or wholesaler is delinquent in its payment of applicable fees, fines, or penalties resulting from violations of this chapter, delinquent in its payment of any taxes, penalties, or interest due under any tax administered by the department, or delinquent in its payment of applicable fees, fines, or penalties resulting from violation of RSA 126-K.|||Source. 2019, 178:1, eff. Jan. 1, 2020.|
NH Rev Stat § 78:9 (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 78 - Tobacco Tax|Section 78:9 - Denial of License Application.

    78:9 Denial of License Application. –||I. The commissioner may deny a manufacturer's or wholesaler's application for a license, for any of the following reasons:||(a) The applicant's license was revoked by the commissioner under RSA 78:20.||(b) The commissioner believes that the application is filed by a person as a subterfuge for the real person in interest whose license was revoked by the commissioner under RSA 78:20.||(c) The applicant, or a person or entity that owns or has a right to control any interest in the applicant, is not in good standing with the department as described in RSA 78:8, III.||(d) The applicant, or a person or entity that owns or has a right to control any interest in the applicant, has been convicted of a crime provided for in this chapter, or in any other state for a crime related to tobacco tax, within a 2-year period prior to the date on which the application is filed.||(e) The applicant, or a person or entity that owns or has a right to control any interest in the applicant, has been convicted of a crime involving theft or fraud in this state or any other state, within a 2-year period prior to the date on which the application is filed.||(f) The commissioner, pursuant to rules adopted under RSA 541-A, determines that the applicant, or a person or entity that owns or has a right to control any interest in the applicant, is not financially responsible or otherwise not a suitable person to manufacture, or purchase or sell tobacco products at wholesale, in this state.||II. The commissioner shall notify the applicant of the denial in writing.||III. An applicant aggrieved by the denial of a license may petition for redetermination or reconsideration within 60 days after the commissioner issues the notice of denial in accordance with the procedures provided in RSA 21-J:28-b.|||Source. 2019, 178:1, eff. Jan. 1, 2020.|
NH Rev Stat § 78:10 (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 78 - Tobacco Tax|Section 78:10 - Stamps.

    78:10 Stamps. –||I. A wholesaler shall demonstrate that it paid the tax due on cigarettes and little cigars by affixing stamps purchased from the department to each package of 20 or 25.||II. The commissioner may permit a wholesaler to pay for stamps within 30 days after the date of purchase, provided the wholesaler files a bond with the commissioner in an amount not less than the sale price of the stamps purchased conditioned upon payment for the stamps purchased.||III. The commissioner shall keep accurate records of all stamps sold to each wholesaler and shall pay over all receipts from the sale of stamps to the state treasurer daily.||IV. Any wholesaler who fails to pay any amount owing on the purchase of stamps within the time required shall pay, in addition to the outstanding balance, interest as prescribed in RSA 21-J:28 and penalties, as applicable.||V. A wholesaler or vending machine operator licensed under RSA 178 may possess, with an intent to sell, cigarettes or little cigars bearing a foreign state's tax stamp or indicia only if the licensee is currently and legitimately doing business in that state.||VI. A valid stamp affixed to a package of cigarettes or little cigars is sufficient indicia that taxes due have been paid on that package of cigarettes or little cigars.|||Source. 2019, 178:1, eff. Jan. 1, 2020.|
NH Rev Stat § 78:11 (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 78 - Tobacco Tax|Section 78:11 - Affixing Stamps.

    78:11 Affixing Stamps. –||I. A wholesaler shall affix stamps to each package of 20 or 25 cigarettes or little cigars sold or distributed to a retailer in this state.||II. Every wholesaler shall keep a sufficient number of recently purchased stamps on hand at any premises in this state where cigarettes or little cigars are possessed, stored, or sold, including a foreign state's tax stamps or indicia if the wholesaler is currently and legitimately doing business in that state, to pay the tax due on all cigarettes and little cigars present at the premises at any given time; provided, however, that the wholesaler shall affix the stamps before it transfers possession of the cigarettes or little cigars to a retailer in this state. For purposes of this paragraph, "recently purchased" means within the previous 90 days.||III. Cigarettes and little cigars sold in packages of other than 20 or 25 shall be exempt from the stamping requirements of this subdivision, but shall be subject to tax as provided in RSA 78:2, I and to the provisions of RSA 78:13 and RSA 78:14 concerning the required indicia of tax paid.||IV. Any person who violates this section by failing to pay the taxes due shall be guilty of a felony.|||Source. 2019, 178:1, eff. Jan. 1, 2020.|
NH Rev Stat § 78:12 (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 78 - Tobacco Tax|Section 78:12 - Resale of Stamps; Redemption; Refund.

    78:12 Resale of Stamps;  Redemption;  Refund. –||I. No wholesaler shall sell or transfer any stamps issued under RSA 78:10.||II. The commissioner may redeem any unused stamps presented by a wholesaler at a price equal to the amount paid by that wholesaler.||III. The commissioner may refund the purchase price of stamps to the wholesaler if the wholesaler demonstrates to the satisfaction of the commissioner that the stamps have been destroyed, in circumstances beyond the control of the wholesaler, and not affixed.||IV. The commissioner may refund the purchase price for stamps which are destroyed after affixing to outdated, damaged, or unsaleable cigarettes.||V. The state treasurer shall provide, out of money collected under this chapter, the funds necessary for redemption or refund.|||Source. 2019, 178:1, eff. Jan. 1, 2020.|
NH Rev Stat § 78:13 (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 78 - Tobacco Tax|Section 78:13 - Other Tobacco Products.

    78:13 Other Tobacco Products. –||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 RSA 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.|||Source. 2019, 178:1, eff. Jan. 1, 2020.|
NH Rev Stat § 78:14 (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 78 - Tobacco Tax|Section 78:14 - Indicia of Tax Paid.

    78:14 Indicia of Tax Paid. –||I. Every wholesaler who satisfies RSA 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.|||Source. 2019, 178:1, eff. Jan. 1, 2020.|
NH Rev Stat § 78:15 (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 78 - Tobacco Tax|Section 78:15 - Documentation Required.

    78:15 Documentation Required. –||I. Every manufacturer, wholesaler, and retailer shall keep a complete and accurate record of all tobacco products manufactured, purchased, or otherwise acquired and a complete and accurate record relating to the sale of those products.||II. Every sampler shall keep complete and accurate records of the tobacco products distributed free to consumers in New Hampshire for promotional purposes.||III. All statements and records required by this section shall be preserved for a period of 3 years.||IV. Wholesalers, retailers, and samplers shall maintain their statements and records at the places of business identified in their licenses for a period of 12 months from the date of manufacture, purchase, acquisition, or sale, whichever is later.||V. The records required of wholesalers shall include a written statement containing:||(a) The name and address of both the seller and the purchaser;||(b) The date of delivery;||(c) The quantity of tobacco products;||(d) The trade name and brand of the tobacco products;||(e) The price paid for each brand of tobacco products purchased; and||(f) Any other records or statements as the commissioner may reasonably require.||VI. Every manufacturer and wholesaler shall deliver with each sale or distribution of tobacco products a written statement, and retain a duplicate, containing:||(a) The name or trade name and address of both the seller and the purchaser;||(b) The date of delivery;||(c) The quantity of tobacco products; and||(d) The trade name or brand of the tobacco products, correctly itemizing the prices paid for each brand of tobacco products purchased.||VII. No licensee shall issue or accept any written statement that the licensee knows to contain any statement that falsely indicates the name of the customer, the type of merchandise, the prices, discounts, or the terms of sale. Nor shall any licensee insert, in any invoice given or accepted, any statement that makes the invoice a false record of the transaction it represents. Nor shall any licensee give or accept any invoice that withholds statements so that the invoice does not truly reflect the transaction it represents.|||Source. 2019, 178:1, eff. Jan. 1, 2020.|
NH Rev Stat § 78:16 (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 78 - Tobacco Tax|Section 78:16 - Inspection.

    78:16 Inspection. –||I. The commissioner may examine the books, papers, and records of any manufacturer, wholesaler, retailer, or sampler doing business in this state, to determine whether the tax imposed by this chapter has been fully paid.||II. The commissioner, and any police officer, constable, sheriff or sheriff's deputy, or agent of the liquor commission may investigate and examine the stock of tobacco products in or upon any premises where tobacco products are possessed, stored, or sold to determine whether the provisions of this chapter are obeyed.|||Source. 2019, 178:1, eff. Jan. 1, 2020.|
NH Rev Stat § 78:17 (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 78 - Tobacco Tax|Section 78:17 - Assessment of Additional Tax.

    78:17 Assessment of Additional Tax. –||I. If, after an audit of the tax returns, books, and records of a wholesaler, or a retailer or consumer who has purchased tobacco products without adequate documentation of tax paid, the department determines there is a deficiency with respect to the tax due under this chapter, the department shall assess the tax and all applicable additions to tax pursuant to RSA 21-J due to the state against the person liable, give notice of the assessment to the person liable, and make demand upon that person for payment.||II. If the department finds that a person liable for the tax intends to leave the state, or remove property from the state, or discontinue business, or do any other act that might prejudice the department's ability to collect the tax due, the department may issue a jeopardy assessment of tax, interest, and penalties based on its best estimates of the tax liability.||III. The person against whom a notice of assessment is issued shall have the right to appeal the assessment in accordance with RSA 21-J:28-b.|||Source. 2019, 178:1, eff. Jan. 1, 2020.|