IPCPR Legislative | New Hampshire

New Hampshire

newhampshire

New Hampshire State Contact Information

New Hampshire Department of Revenue Administration
Tobacco Unit
(603) 230-4359

New Hampshire Secretary of State
Administration
(603) 271-3242

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.

 

N.H. Rev. Stat. Ann. § 78:7-c

 

Staff reported that New Hampshire localities do not levy additional taxes on tobacco products.

The tax rate on tobacco products other than cigarettes is 65.03% of the wholesale sales price. However, no tax is imposed on premium cigars.

 

N.H. Rev. Stat. Ann. § 78:7-c

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.

 

N.H. Admin. Rules, Rev. 1009

New Hampshire Administrative Rules: Chapter Revenue 1000: Tobacco Tax
http://www.gencourt.state.nh.us/rules/state_agencies/rev1000.html

 

Form CD-18: Tobacco Tax Credit Bond
http://www.revenue.nh.gov/forms/2013/documents/cd-18.pdf

 

Form DP-151: Wholesalers’ Other Tobacco Products Tax Return
http://www.revenue.nh.gov/forms/2013/documents/dp-151.pdf

Definitions in New Hampshire

 

“Smoking” means having in one’s possession a lighted cigarette, cigar, or pipe, or any device designed to produce the effect of smoking.

 

N.H. Rev. Stat. Ann. § 155:65(XV)

 

“Tobacco products” means cigarettes, loose tobacco, smokeless tobacco, snuff, and cigars, but shall not include premium cigars.

 

N.H. Rev. Stat. Ann. § 78:1(XIV)

 

“Other tobacco products (OTP)” means all tobacco products other than cigarettes and premium cigars, including smokeless tobacco products, loose tobacco, and cigars.

 

N.H. Admin. Rules, Rev. 1001.04

 

“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.

 

N.H. Rev. Stat. Ann. § 78:1(XXI)

 

“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.

 

N.H. Admin. Rules, Rev. 1001.11

 

“Snuff flour” is any finely cut, ground, or powdered tobacco that is dry and not intended to be smoked.

 

N.H. Admin. Rules, Rev. 1001.12

 

“Snus and snuff” means any finely cut, ground, or powdered tobacco that is moist and not intended to be smoked.

 

N.H. Admin. Rules, Rev. 1001.13

 

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.

 

N.H. Rev. Stat. Ann. § 78:1(V)

 

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.

 

N.H. Rev. Stat. Ann. § 78:1(VII)

 

A “retailer” is any person who sells tobacco products to consumers, and any vending machine in which tobacco products are sold.

 

N.H. Rev. Stat. Ann. § 78:1(XI)

 

A “manufacturer” is any person engaged in the business of importing, exporting, producing, or manufacturing tobacco products who sells his product only to licensed wholesalers.

 

N.H. Rev. Stat. Ann. § 78:1(III)

 

A “sampler” is any person who distributes free tobacco products to consumers for promotional purposes.

 

N.H. Rev. Stat. Ann. § 78:1(XIX)

 

“Sale” or “sell” refers to any transfer, whether by bargain, gift, exchange, barter, or otherwise.

 

N.H. Rev. Stat. Ann. § 78:1(XIII)

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