New Hampshire Department of Revenue Administration
New Hampshire Secretary of State
Taxation in New Hampshire
New Hampshire imposes a tax on retail consumers on tobacco products other than cigarettes and premium cigars. However, this tobacco products tax is pre-collected and paid by the wholesaler for the purposes of convenience and facility.
Licensed wholesalers are required to file a Tobacco Tax Credit Bond (Form CD-18) to establish a charge account with the Department of Revenue Administration and a Wholesalers’ Other Tobacco Products Tax Return (Form DP-151) by the 15th day of each month, along with payment for taxes due. In addition, manufacturers are required to send the Department of Revenue a written report of OTP transported into New Hampshire on or before the 30th day following the end of each month.
“Premium cigars” are cigars which are made entirely by hand of all natural tobacco leaf, hand constructed and hand wrapped, wholesaling for $2 or more, and weighing more than 3 pounds per 1000 cigars. These cigars must be kept in a humidor at the proper humidity.
“Smokeless tobacco products” means any other tobacco product manufactured in such a manner as to be suitable for use by any method other than inhaling and exhaling burning tobacco products including the following: Cavendish tobacco, plug tobacco, twist and fine cut tobacco, and any finely cut, ground, or powdered tobacco such as snus, snuff, and snuff flour.
A “wholesaler” is any person doing business in New Hampshire who purchases all of his unstamped tobacco products directly from a licensed manufacturer, and who sells all of his products to licensed wholesalers, sub-jobbers, vending machine operators, and retailers.
A “sub-jobber” is any person doing business in this state who buys stamped tobacco products from a licensed wholesaler and who sells all of his tobacco products to other licensed sub-jobbers, vending machine operators, and retailers.