reglab/statecodes huggingface dataset:
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 77-E - Business Enterprise Tax › Section 77-E:10 - Taxpayer Records.

77-E:10 Taxpayer Records. –
Every business enterprise shall:
I. Keep such records as may be necessary to determine the amount of its liability under this chapter.
II. Preserve such records for the period of 5 years or until any litigation or prosecution under this chapter is finally determined.
III. Make such records available for inspection by the commissioner or authorized agents, upon demand, at reasonable times during regular business hours. Whoever violates the provisions of this section shall be subject to the penalties imposed under RSA 21-J:39.
Source.
1993, 350:19, eff. July 1, 1993.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 77-E - Business Enterprise Tax › Section 77-E:11 - Administration.

77-E:11 Administration. –
I. The commissioner shall collect the taxes, interest, additions to tax, and penalties imposed under this chapter and RSA 21-J.
II. The commissioner of revenue administration shall adopt rules, pursuant to RSA 541-A, relative to:
(a) The form of the return and the data which it must contain for the correct computation of gross business receipts and taxable enterprise value tax base attributable to this state and the tax assessed on it;
(b) The administration of the business enterprise tax;
(c) The recovery of any tax, interest on tax, additions to tax, or penalties imposed by RSA 77-E or RSA 21-J; and
(d) The implementation, interpretation, or specific application of any part of this chapter to particular business enterprises.
III. The commissioner may institute actions in the name of the state to recover any tax, interest on tax, additions to tax, or the penalties imposed by this chapter.
IV. In the collection of the tax imposed by this chapter, the commissioner may use all of the powers granted to tax collectors under RSA 80 for the collection of taxes, except that the tax imposed by this chapter shall not take precedence over prior recorded mortgages. The commissioner shall also have all of the duties imposed upon the tax collectors by RSA 80 that are applicable. The provisions of RSA 80:26 apply to the sale of land for payment of taxes due under this chapter, and the state treasurer is authorized to purchase the land for the state. If the state purchases the land, the state treasurer shall certify the purchase to the governor, and the governor shall draw a warrant for the purchase price out of any money in the treasury not otherwise appropriated.
Source.
1993, 350:19. 1996, 154:6, eff. July 1, 1996.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 77-E - Business Enterprise Tax › Section 77-E:12 - Certifications for Dissolution, Withdrawal, and Good Standing.

77-E:12 Certifications for Dissolution, Withdrawal, and Good Standing. –
I. (a) No corporation organized under any law of this state may transfer property to its shareholders pursuant to RSA 293-A:14.05(a) until all taxes and interest imposed upon the corporation under this chapter have been fully paid and a certificate of dissolution shall have been obtained from the commissioner of revenue administration that no returns, tax, additions to tax, interest, or penalties for taxes administered by the department are due and unpaid.
(b) A corporation wishing to transfer property to its shareholder pursuant to RSA 293-A:14.05(a) shall submit a written request containing the complete corporate name and identification number and accompanied by a non-refundable fee of $30 to the commissioner of revenue administration. This fee shall be deposited into the general fund. If, after reviewing the corporation's records, the commissioner determines that no returns, tax, additions to tax, interest, or penalties for taxes administered by the department are due and unpaid, the commissioner shall prepare a statement in accordance with subparagraph (a).
II. A business enterprise wishing to obtain a statement for withdrawal, in accordance with RSA 293-A:15.20(b)(6) shall submit a written request containing the complete corporate name and identification number and accompanied by a non-refundable fee of $30 to the commissioner of revenue administration. This fee shall be deposited into the general fund. If, after reviewing the business enterprise's records, the commissioner determines that no returns, tax, additions to tax, interest, or penalties for taxes administered by the department are due and unpaid, the commissioner shall prepare a statement for withdrawal as required under RSA 293-A:15.20(b)(6).
III. A business enterprise wishing to obtain a statement that it is in good standing with the department of revenue administration shall submit a written request containing the complete corporate name and identification number and accompanied by a non-refundable fee of $30 to the commissioner of revenue administration. This fee shall be deposited into the general fund. If, after reviewing the business enterprise's records, the commissioner determines that no returns, tax, additions to tax, interest, or penalties for taxes administered by the department are due and unpaid, the commissioner shall prepare a statement of good standing.
Source.
1993, 350:19, eff. July 1, 1993.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 77-E - Business Enterprise Tax › Section 77-E:13 - Application of Credit for Business Enterprise Tax Against Business Profits Tax.

77-E:13 Application of Credit for Business Enterprise Tax Against Business Profits Tax. –
If the business enterprise liable for taxes imposed by this chapter is a member of a unitary business within the meaning of RSA 77-A:1, XIV, then the entire amount of the taxes due under this chapter by the individual member of such unitary business shall be allowed as a credit pursuant to RSA 77-A:5, X, against such individual member's portion of the total tax liability of the unitary business under RSA 77-A. In the event that the individual member's credit exceeds such member's portion of the total tax liability of the unitary business, the excess of such credit shall be allowed as a credit against any other individual member's tax liability under RSA 77-A, provided such other member is also subject to the tax imposed by this chapter. The tax liability of an individual member of a unitary business under RSA 77-A shall be determined by the following steps:
I. Determine a combined nexus group denominator for the applicable apportionment factors by adding the apportionment factor numerators of the individual members of the combined group subject to tax under RSA 77-A.
II. Determine an individual apportionment percentage for each member of the combined group subject to tax under RSA 77-A by dividing such member's applicable individual New Hampshire apportionment factor numerators by the combined nexus group denominators determined in paragraph I.
III. Apply the individual apportionment percentage, determined in paragraph II, to business profits tax liability of the water's edge combined group as determined in accordance with the provisions of RSA 77-A.
Source.
1993, 350:19, eff. July 1, 1993. 2019, 346:428, eff. Jan. 1, 2022.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 77-E - Business Enterprise Tax › Section 77-E:13-a - Employee Leasing Companies.

77-E:13-a Employee Leasing Companies. –
I. For the purposes of the provisions of RSA 277-B:9, I(h), an employee leasing company and client company may elect to make the client company solely responsible for paying the tax imposed by RSA 77-E, and include in the client company's compensation portion of the enterprise value tax base those wages paid to the leased employees.
II. If the employee leasing company and the client company make such an election, the client company shall be eligible for the credit provided in RSA 77-A:5, X.
III. (a) In order to make the election under paragraph I, the client company and the employee leasing company shall file the forms required by the department pursuant to rules adopted by the commissioner under RSA 541-A.
(b) For an election to be effective for any given tax year, forms required to be filed with the commissioner shall be filed prior to the end of the employee leasing company's tax year.
(c) An election under this section shall remain in effect until the employee leasing company and the client company both notify the department of the termination of an election described in paragraph I on forms required by the department pursuant to rules adopted by the commissioner under RSA 541-A.
IV. For purposes of this section, the terms "employee leasing company" and "client company" shall have the same meaning as in RSA 277-B:2.
Source.
2015, 216:1, eff. July 1, 2015.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 77-E - Business Enterprise Tax › Section 77-E:14 - Distribution of Funds.

77-E:14 Distribution of Funds. –
I. The commissioner shall determine 41 percent of the revenue produced by the tax imposed by RSA 77-E:2 for each fiscal year and shall certify such amounts to the state treasurer by October 1 of that year for deposit in the education trust fund established by RSA 198:39.
II. The commissioner shall make quarterly estimates of the amount of revenue that will be produced for the next fiscal year and shall certify such amounts to the state treasurer for deposit in the education trust fund established by RSA 198:39. Such estimates shall be certified on June 1, September 1, December 1, and March 1 of each year.
Source.
1999, 17:22. 2001, 158:23, eff. July 1, 2001. 2023, 79:192, eff. July 1, 2023.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 77-G - Education Tax Credit › Section 77-G:3 - Contributions to Scholarship Organizations.

[RSA 77-G:3 effective until January 1, 2025;  see also RSA 77-G:3  set out below.]
77-G:3 Contributions to Scholarship Organizations. –
For each contribution made to a scholarship organization, a business organization, business enterprise, or individual may claim a credit equal to 85 percent of the contribution against the business profits tax due pursuant to RSA 77-A, against the business enterprise tax due pursuant to RSA 77-E, against the tax on interest and dividends under RSA 77, or apportioned against each provided the total credit granted shall not exceed the maximum education tax credit allowed. Credits provided under this chapter shall not be deemed taxes paid for the purposes of RSA 77-A:5, X. The department of revenue administration shall not grant the credit without a scholarship receipt. No business organization, business enterprise, or individual shall direct, assign, or restrict any contribution to a scholarship organization for the use of a particular student or nonpublic school. No business organization, business enterprise, or individual shall receive more than 10 percent of the aggregate amount of tax credits permitted in RSA 77-G:4.
[RSA 77-G:3 effective January 1, 2025;  see also RSA 77-G:3  set out above.]
77-G:3 Contributions to Scholarship Organizations. –
For each contribution made to a scholarship organization, a business organization, business enterprise, or individual may claim a credit equal to 85 percent of the contribution against the business profits tax due pursuant to RSA 77-A, against the business enterprise tax due pursuant to RSA 77-E, or apportioned against each provided the total credit granted shall not exceed the maximum education tax credit allowed. Credits provided under this chapter shall not be deemed taxes paid for the purposes of RSA 77-A:5, X. The department of revenue administration shall not grant the credit without a scholarship receipt. No business organization, business enterprise, or individual shall direct, assign, or restrict any contribution to a scholarship organization for the use of a particular student or nonpublic school. No business organization, business enterprise, or individual shall receive more than 10 percent of the aggregate amount of tax credits permitted in RSA 77-G:4.
Source.
2012, 287:4, eff. June 27, 2012. 2018, 341:5, eff. July 1, 2018. 2021, 91:96, eff. Jan. 1, 2025.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 77-G - Education Tax Credit › Section 77-G:4 - Tax Credits.

77-G:4 Tax Credits. –
I. The aggregate of tax credits issued by the commissioner of the department of revenue administration to all taxpayers claiming the credit shall not exceed $5,100,000 for a program year.
II. The credit issued to a business organization or business enterprise, or any unused portion thereof, may be carried forward for no more than 5 succeeding years, but shall not exceed $1,000,000 in any given tax year.
Source.
2012, 287:4, eff. June 27, 2012. 2017, 63:9, I, eff. Aug. 1, 2017. 2018, 341:11, eff. July 1, 2018; 357:9, eff. July 1, 2018 at 12:01 a.m.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 77-G - Education Tax Credit › Section 77-G:6 - Department of Revenue Administration; Requirements.

77-G:6 Department of Revenue Administration;  Requirements. –
I. The department of revenue administration shall:
(a) Develop, and annually verify and update, by February 1, a list of eligible nonprofit scholarship funding organizations that meet the requirements of this chapter. The department shall post this list on the department's Internet website and update the list monthly. The department shall forward the list and any updates to the commissioner of the department of education who shall post the list on the department of education's Internet website.
(b) Conduct or require audits in response to any reasonable complaints made. The cost of an independent audit shall be paid by the scholarship organization, but this cost shall be excluded from the administrative expenses requirement set forth in RSA 77-G:5, I(f).
(c) Establish a process by which individuals may notify the department of revenue administration of any violation by a parent, business organization, business enterprise, scholarship organization, or nonpublic school of state laws relating to program participation. The department of revenue administration shall conduct an inquiry of any written complaint of a violation of this chapter, or make a referral to the appropriate agency for an investigation, if the complaint is signed by the complainant and is legally sufficient. A complaint is legally sufficient if it contains facts demonstrating a violation of this chapter or any rule adopted pursuant to this chapter. In order to determine legal sufficiency, the department of revenue administration may require supporting information or documentation from the complainant.
(d) Create, maintain, and post online the relevant forms and reports, and submit scholarship organization reports to the members of the house and senate education committees and to the department of education.
(e) Post to the department's website an up-to-date total of the amount of credits available.
(f) No later than January 1, 2013, adopt rules pursuant to RSA 541-A, relative to:
(1) The application procedure for a scholarship organization applying to accept scholarship donations under this chapter.
(2) The application procedure for a business organization, business enterprise, or individual applying to a scholarship organization for a tax credit under this chapter.
(3) Complaint procedures, including the filing of a complaint and investigations of complaints.
(4) The design and content of the forms and applications required to be filed with, or issued by, the department of revenue administration under this chapter.
Source.
2012, 287:4, eff. June 27, 2012. 2017, 63:6, eff. Aug. 1, 2017. 2018, 341:8, eff. July 1, 2018.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 77-G - Education Tax Credit › Section 77-G:7 - Department of Education; Requirements.

77-G:7 Department of Education;  Requirements. –
I. The department of education shall determine the number of students receiving a scholarship under RSA 77-G:1, VIII(a)(1) and (2) who were counted in the calculation of the average daily membership in attendance, as defined in RSA 198:38, I, for schools, other than chartered public schools, for the student's school district of residence and for each such student, shall deduct the amount calculated under RSA 198:40-a from the total education grant amount disbursed to the student's school district of residence calculated pursuant to RSA 198:40-a. This adjustment shall be completed prior to September 1 of the program year after which the scholarships are granted.
II. The department of education shall verify a student's eligibility under RSA 77-G:1, VIII(a)(1) upon request of a scholarship organization. The department of education shall assist the department of revenue administration, upon request, in the investigation of student eligibility complaints.
III. The state board of education shall adopt rules, pursuant to RSA 541-A, relative to forms necessary for any surveys required and the procedures for determining and disbursing stabilization grants.
Source.
2012, 287:4, eff. June 27, 2012. 2016, 8:11, eff. Mar. 16, 2016. 2018, 357:14, eff. July 1, 2018.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 77-G - Education Tax Credit › Section 77-G:8 - Scholarship Stabilization Grant.

77-G:8 Scholarship Stabilization Grant. –
I. For each school district, the department of education shall calculate the combined amount of reductions in adequacy cost pursuant to RSA 77-G:7 from students receiving scholarships under RSA 77-G:1, VIII(a)(1) and who were in attendance in that district in the year prior to receiving the scholarships. If this combined amount is greater than 1/4 of one percent of a school district's total voted appropriations for the year prior to the scholarship year, the commissioner of the department of education shall disburse a scholarship stabilization grant for the current and next 3 fiscal years to each such school district equal to the amount of the reductions in excess of 1/4 of one percent. This scholarship stabilization grant shall be included in the September 1 disbursement required pursuant to RSA 198:42.
II. The department of education shall order any scholarship organizations that provided scholarships to students from districts that were awarded stabilization grants pursuant to paragraph I to conduct a scholarship impact survey. The organization shall forward the results of this survey to the department of education and the school board of each district. The department of education shall post the results of this survey online.
Source.
2012, 287:4, eff. June 27, 2012.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 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.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 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.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 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.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 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.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 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.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 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.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 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.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 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.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 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.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 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.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 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.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 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.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 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.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 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.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 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.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 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.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 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.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 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.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 78 - Tobacco Tax › Section 78:18 - Seizure and Forfeiture of Contraband Tobacco Products.

78:18 Seizure and Forfeiture of Contraband Tobacco Products. –
I. Any tobacco products found at any place in this state, pursuant to inspection under RSA 78:16, without the indicia of tax paid required under RSA 78:10, RSA 78:11, RSA 78:13 or RSA 78:14 are contraband goods and subject to forfeiture to the state.
II. Any tobacco products imported, sold, or offered for sale in violation of RSA 78 are contraband goods and subject to forfeiture to the state.
III. Any official designated in RSA 78:16 shall have the power to seize contraband tobacco products in the manner provided in RSA 617 or by immediately seizing the contraband tobacco products. The official shall provide an accounting to the commissioner itemizing the contraband seized within 30 days after the seizure.
IV. The commissioner shall provide the owner of seized contraband tobacco products with an opportunity to appeal the seizure through an administrative proceeding before the department, as provided in RSA 78:19.
V. If the commissioner determines that the seizure was appropriate and that determination is affirmed through failure on the part of the owner to pursue further action or through the final action of a court of competent jurisdiction, the commissioner shall destroy the seized contraband tobacco products.
Source.
2019, 178:1, eff. Jan. 1, 2020.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 78 - Tobacco Tax › Section 78:19 - Administrative Hearings on License Suspension or Revocation and Seizure and Forfeiture of Contraband Tobacco Products.

78:19 Administrative Hearings on License Suspension or Revocation and Seizure and Forfeiture of Contraband Tobacco Products. –
I. Within 10 days after a seizure of tobacco products under RSA 78:18, the commissioner shall schedule and notice a hearing at which the owner shall have an opportunity to show cause as to why the seizure was inappropriate.
II. To suspend or revoke a license under RSA 78:20, the commissioner shall provide the licensee with notice and a hearing at which the licensee shall have an opportunity to show cause as to why the suspension or revocation is inappropriate.
III. The commissioner shall issue a final order in writing following a hearing under paragraph I or II.
IV. Within 30 days of the notice of a final order by the commissioner, the licensee, owner, or other person, as applicable may appeal the final order by written application to the board of tax and land appeals. The board of tax and land appeals shall hear the appeal de novo.
Source.
2019, 178:1, eff. Jan. 1, 2020.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 78 - Tobacco Tax › Section 78:20 - Suspension or Revocation of License.

78:20 Suspension or Revocation of License. –
I. The commissioner, after notice and hearing under RSA 78:19, may suspend for a period of time not to exceed 90 days, or revoke any license issued under this chapter or RSA 178 as it relates to licensure for the retail sale or sampling of tobacco products, or uphold the denial of a license for any one of the following reasons:
(a) The licensee fails to file any return or report required by this chapter.
(b) The licensee files a return, report, or affidavit required by this chapter, which is false.
(c) The licensee fails to collect, truthfully account for, or pay over any tax due under this chapter.
(d) The licensee, or a person or entity that owns or has a right to control any interest in the licensee, has been convicted of, or has admitted to sufficient facts to support a finding of guilt of, any violation under this chapter, any violation under federal law where the conduct underlying the conviction or admission relates to tobacco products, or any violation of law involving dishonesty or fraud, within a 5-year period in the case of a misdemeanor or within a 10-year period in the case of a felony.
(e) Tobacco products without indicia of tax paid have been seized from the licensee's business premises and held by the department as contraband on one or more occasions during a 5-year period.
(f) The licensee has refused to permit, hindered, or obstructed an examination, investigation, or search authorized under RSA 78:16.
(g) The licensee, or a person or entity that owns or has a right to control any interest in the licensee, is not a suitable person for licensure in New Hampshire, as determined by the commissioner pursuant to rules adopted under RSA 541-A.
II. License suspension for a violation of RSA 78:26 shall be as provided in RSA 78:26, VII.
Source.
2019, 178:1, eff. Jan. 1, 2020.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 78 - Tobacco Tax › Section 78:21 - Administrative Penalties.

78:21 Administrative Penalties. –
I. Administrative penalties for violation of RSA 78:26 shall be in accordance with RSA 78:26, VII.
II. In addition to, or in lieu of, a period of license suspension, the commissioner may assess an administrative fine against any wholesaler who satisfies RSA 78:2, III, who has sold tobacco product without indicia of tax paid, or against any retailer who has purchased tobacco products without indicia of tax paid, as follows:
(a) First offense-$500.
(b) Second offense-$1,500.
(c) Third offense-$5,000.
Source.
2019, 178:1, eff. Jan. 1, 2020.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 78 - Tobacco Tax › Section 78:22 - Reinstatement After Revocation.

78:22 Reinstatement After Revocation. –
The commissioner may reinstate a revoked license if he or she is satisfied that the former licensee will comply with the provisions of this chapter.
Source.
2019, 178:1, eff. Jan. 1, 2020.
2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 78 - Tobacco Tax › Section 78:23 - Notice to Liquor Commission.

78:23 Notice to Liquor Commission. –
The commissioner shall provide notice to the liquor commission of a retailer whose license has been suspended or revoked by the commission.
Source.
2019, 178:1, eff. Jan. 1, 2020.