IPCPR Legislative | Shipping in New Hampshire

Shipping in New Hampshire


Shipping in New Hampshire

New Hampshire does not have specific restrictions on the shipping of tobacco products to consumers. The federal PACT Act requirements concerning cigarettes, roll-your-own tobacco, and smokeless tobacco products apply. The federal PACT Act requires any person who sells, transfers, or ships cigarettes, roll-your-own tobacco, and smokeless tobacco into a state to register with the tobacco tax administrator of the state. The federal PACT Act requires delivery sellers to comply with shipping requirements.


15 U.S.C. §§ 375 to 378


No sub-jobber, vending machine operator, or retailer, and no other person who is not licensed shall ship, import, transport, carry, or possess with or without intent to sell, any tobacco products without documentation of tax paid (via affixed stamps). This section shall not prevent any unlicensed person able to purchase unstamped tobacco products by statute from possessing such products for his or her own use or consumption, if the tax otherwise due under this chapter is paid by the unlicensed person to the department directly. The provisions of this section shall not apply to common carriers transporting unstamped tobacco products.


N.H. Rev. Stat. Ann. § 78:14: Tobacco Products


Wholesaler shipment contracts must be maintained by wholesalers and sub-jobbers to the extent applicable and be retained for a period of 3 years or until the resolution of any contested matters involved in an adjudicative proceeding or litigation with the department, whichever is later.


N.H. Admin. Rules, Rev 1006.02: Content and maintenance of accounting records


Additional information about licensing in New Hampshire is available at the Operating Your Business link above.

Although there are age restrictions associated with the sale of tobacco products, there are no age verification requirements in state law with respect to shipping such product. However, the federal PACT Act age verification requirements for the shipping of cigarettes, roll-your-own tobacco, and smokeless tobacco products apply.


N.H. Rev. Stat. Ann. § 126-K:4: Sale and Distribution of Tobacco Products, E-cigarettes, or Liquid Nicotine to Minors Prohibited


15 U.S.C. §§ 375 to 378

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. On or before the 30th day following the end of each month, every manufacturer shall send the department’s audit division a written report of unstamped cigarettes, gratis cigarettes, and other tobacco products transported into New Hampshire.


N.H. Rev. Stat. Ann. § 78:7-c: Tax imposed on tobacco Products Other Than Cigarettes

N.H. Admin. Rules, Rev 1009.02: Manufacturer’s Report


Additional information about taxation in New Hampshire, including information about tax rates, filings, and forms, is available at the Taxation and Definitions link above.

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