2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 78 - Tobacco Tax › Section 78:1 - Definitions.

78:1 Definitions. –
As used in this chapter:
I. (a) "Cigarette" in conformity with RSA 541-C:2, IV, means any product that contains nicotine, is intended to be burned or heated under ordinary conditions of use, and consists of or contains:
(1) Any roll of tobacco wrapped in paper or in any substance not containing tobacco; or
(2) Tobacco, in any form, that is functional in the product, which, because of its appearance, the type of tobacco used in the filler, or its packaging and labeling, is likely to be offered to, or purchased by, consumers as a cigarette; or
(3) Any roll of tobacco wrapped in any substance containing tobacco which, because of its appearance, the type of tobacco used in the filler, or its packaging and labeling, is likely to be offered to, or purchased by, consumers as a cigarette described in subparagraph (a)(1).
(b) "Cigarette" includes "roll-your-own" (i.e., any tobacco which, because of its appearance, type, packaging, or labeling is suitable for use and likely to be offered to, or purchased by, consumers as tobacco for making cigarettes). For the purposes of this definition, 0.09 ounces of "roll-your-own" tobacco shall constitute one individual "cigarette."
II. "Commissioner" means the commissioner of the department of revenue administration.
III. "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.
III-a. "Electronic cigarette" means a noncombustible device regardless of shape or size that can be used to deliver aerosolized or vaporized nicotine to a person inhaling from the device, including but not limited to a device manufactured, distributed, marketed, or sold as an electronic cigarette, electronic cigar, electronic cigarillo, electronic pipe, electronic hookah, vape pen, or any other similar product or device under any other product name or descriptor. The term includes any liquid or other substance containing nicotine that is intended to be used with or in such a device, including in a closed cartridge or container that is not intended to be opened.
IV. "Humidor" means a container or room specifically designed to store and age cigars within the optimal humidity range of 65 percent to 72 percent at room temperature, containing a humidification device or system designed to add or remove moisture from its interior space to maintain the desired level of humidity.
V. "Little cigar" means any roll of tobacco wrapped in any substance containing tobacco which, because of its appearance, the type of tobacco used in the filler, or its packaging and labeling, is likely to be offered to, or purchased by, consumers as a cigarette.
VI. "Manufacturer" means a person domiciled in the United States engaged in the business of importing, exporting, producing, or manufacturing tobacco products.
VII. "Other tobacco products" means tobacco products other than "cigarettes," as defined in RSA 78:1, I. The term does not include "premium cigars," as defined in RSA 78:1, IX.
VIII. "Person" means any individual, firm, fiduciary, partnership, corporation, trust, or association, however formed.
IX. "Premium cigar" means any product made from tobacco which:
(a) Is made entirely by hand of all natural tobacco leaf;
(b) Is hand constructed and hand wrapped;
(c) Weighs more than 3 pounds per 1,000 cigars; and
(d) Is kept in a humidor.
X. "Retailer" means any person who sells tobacco products to consumers, whether directly or through a vending machine.
XI. "Sale" or "sell" means any transfer, whether by bargain, gift, exchange, barter, or otherwise.
XII. "Sampler" means any person who distributes free tobacco products to consumers for promotional purposes.
XIII. "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. Tobacco products shall not include premium cigars or any product that has been approved by the United States Food and Drug Administration for sale as a tobacco cessation product and is being marketed and sold exclusively for such approved use.
XIV. "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 RSA 78:5.
XV. "Wholesale sales price" means the established price for which a wholesaler who satisfies RSA 78:2, III purchases tobacco products other than cigarettes from a manufacturer or wholesaler, exclusive of any discount or other reduction.
Source.
2019, 178:1, eff. Jan. 1, 2020; 346:92, 93, eff. Jan. 1, 2020 at 12:01 a.m.