Each tobacco manufacturer, wholesaler, and sub-jobber must obtain a Tobacco Tax License from the New Hampshire Department of Revenue Administration before engaging in the business of selling or distributing tobacco products in New Hampshire. Licenses are obtained by filing an Application for Tobacco Tax License (Form DP-31) and a license fee ($100 for manufacturers, $150 for sub-jobbers, and $250 for wholesalers). Licenses expire on June 30th of each even-numbered year and must be renewed by filing the same forms.
Licensed wholesalers are also 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.
Each tobacco retailer and sampler must obtain a license for each place of business or for each individual engaged in public sampling from the New Hampshire Liquor Commission before engaging in the business of selling or distributing tobacco products in New Hampshire. Licenses are obtained by filing a Liquor and Tobacco License Request for Application, along with supplemental documents based on the type of business. Licensees must also attend training within 45 days of receiving the license and may sign up at http://www.nh.gov/liquor/enforcement/education/mts/. Liquor and Tobacco Licenses may be renewed electronically at https://nhlicenses.nh.gov/MyLicense%20Enterprise/Login.aspx.
Cigar bars that have obtained a license from the New Hampshire Liquor Commission may be exempt from the ban on smoking.
A “cigar bar” is a business that
Generates 60% or more of its quarterly gross revenue from the sale of cigar-related products, which is limited to cigars, humidors, cigar cutters, cigar cases, lighters, and ashtrays. Mail order and Internet sales, as well as revenue generated from other tobacco sales in store, including cigarettes and loose tobacco sales, will not be used to determine whether an establishment satisfies the definition of a cigar bar.
Has a humidor on the premises
Does not allow any person under the age of 18 on the premises unless accompanied by a parent, legal guardian, or adult spouse
Does not allow cigarette smoking or service of food on the premises
Cigar bars may obtain a Liquor and Tobacco License by filing a Liquor and Tobacco License Request for Application, along with supplemental documents based on the type of business.