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RSA 78:10 · Stamps

Title
V: TAXATION
Chapter
78 · TOBACCO TAX
Status
current
Official source linked
Yes
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78:10 Stamps. –

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I.

A wholesaler shall demonstrate that it paid the tax due on cigarettes and little cigars by affixing stamps purchased from the department to each package of 20 or 25.

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II.

The commissioner may permit a wholesaler to pay for stamps within 30 days after the date of purchase, provided the wholesaler files a bond with the commissioner in an amount not less than the sale price of the stamps purchased conditioned upon payment for the stamps purchased.

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III.

The commissioner shall keep accurate records of all stamps sold to each wholesaler and shall pay over all receipts from the sale of stamps to the state treasurer daily.

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IV.

Any wholesaler who fails to pay any amount owing on the purchase of stamps within the time required shall pay, in addition to the outstanding balance, interest as prescribed in RSA 21-J:28 and penalties, as applicable.

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V.

A wholesaler or vending machine operator licensed under RSA 178 and holding a tobacco tax certificate may possess, with an intent to sell, cigarettes or little cigars bearing a foreign state's tax stamp or indicia only if the licensee is currently and legitimately doing business in that state.

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VI.

A valid stamp affixed to a package of cigarettes or little cigars is sufficient indicia that taxes due have been paid on that package of cigarettes or little cigars. Source. 2019, 178:1, eff. Jan. 1, 2020. 2025, 224:12, eff. July 1, 2025.

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Source note

Source. 2019, 178:1, eff. Jan. 1, 2020. 2025, 224:12, eff. July 1, 2025.

Source history

  • 2019, 178:1, eff. Jan. 1, 2020
  • 2025, 224:12, eff. July 1, 2025

Related materials

Bill relationships

  • 2026 HB1546 amend · effective 2027-01-01

    ed: 1 The State and Its Government; State Treasurer; Application of Receipts. Amend RSA 6:12, I(b)(65) to read as follows: (65) Money received under [RSA 77-A,] RSA 77-E, RSA 78, RSA 78-A, RSA 78-B, RSA 83-F, RSA 284:44 and RSA 284:47, and from the sweepstakes fund, which shall be credited to the education trust fund under RSA 198:39. 2 The State and Its Government; State Treasurer; Exemption

  • 2026 HB1546-FN amend · effective 2027-01-01

    ed: 1 The State and Its Government; State Treasurer; Application of Receipts. Amend RSA 6:12, I(b)(65) to read as follows: (65) Money received under [RSA 77-A,] RSA 77-E, RSA 78, RSA 78-A, RSA 78-B, RSA 83-F, RSA 284:44 and RSA 284:47, and from the sweepstakes fund, which shall be credited to the education trust fund under RSA 198:39. 2 The State and Its Government; State Treasurer; Exemption

  • 2026 HB1629 amend · effective 2027-07-01

    ed: 1 The State and Its Government; State Treasurer; Application of Receipts. Amend RSA 6:12, I(b)(65) to read as follows: (65) Money received under RSA 77-A, [RSA 77-E,] RSA 78, RSA 78-A, RSA 78-B, RSA 83-F, RSA 284:44 and RSA 284:47, and from the sweepstakes fund, which shall be credited to the education trust fund under RSA 198:39. 2 The State and Its Government; State Treasurer; Exempti

  • 2026 HB1629-FN amend · effective 2027-07-01

    ed: 1 The State and Its Government; State Treasurer; Application of Receipts. Amend RSA 6:12, I(b)(65) to read as follows: (65) Money received under RSA 77-A, [RSA 77-E,] RSA 78, RSA 78-A, RSA 78-B, RSA 83-F, RSA 284:44 and RSA 284:47, and from the sweepstakes fund, which shall be credited to the education trust fund under RSA 198:39. 2 The State and Its Government; State Treasurer; Exempti

  • 2026 HB417 amend · effective 2025-07-01

    84-A, RSA 84-C, and RSA 400-A. 6 Tax Expenditure and Potential Liability Reports; Reference Removed. Amend RSA 71-C:4, II(b)(1) to read as follows: (1) Other credits allowed under RSA 77-A, RSA 77-E, RSA 77-G, RSA 78, RSA 78-A, RSA 78-B, RSA 82, [RSA 82-A,] RSA 83-E, RSA 84-A, RSA 84-C, and RSA 400-A against the business profits tax imposed by RSA 77-A; and 7 Persons and Property Liable to Taxation; Property Taxes; Public

  • 2026 HB417-FN amend

    al court and the governor an analysis of each of the past fiscal year's tax expenditures as identified in RSA 71-C:2, and other credits allowed under RSA 77-A, RSA 77-E, RSA 77-G, RSA 78, RSA 78-A, 78-B, [RSA 82-A,] RSA 84-A, RSA 84-C, and RSA 400-A. 6 Tax Expenditure and Potential Liability Reports; Reference Removed. Amend RSA 71-C:4, II(b)(1) to read as follows: (1) Other credits allowed under R