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RSA 78:15 · Documentation Required

Title
V: TAXATION
Chapter
78 · TOBACCO TAX
Status
current
Official source linked
Yes
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78:15 Documentation Required. –

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I.

Every manufacturer, wholesaler, and retailer shall keep a complete and accurate record of all tobacco products manufactured, purchased, or otherwise acquired and a complete and accurate record relating to the sale of those products.

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II.

Every sampler shall keep complete and accurate records of the tobacco products distributed free to consumers in New Hampshire for promotional purposes.

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III.

All statements and records required by this section shall be preserved for a period of 3 years.

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IV.

Wholesalers, retailers, and samplers shall maintain their statements and records at the places of business identified in their tobacco tax certificates for a period of 12 months from the date of manufacture, purchase, acquisition, or sale, whichever is later.

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V.

The records required of wholesalers shall include a written statement containing:

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(a)

The name and address of both the seller and the purchaser;

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(b)

The date of delivery;

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(c)

The quantity of tobacco products;

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(d)

The trade name and brand of the tobacco products;

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(e)

The price paid for each brand of tobacco products purchased; and

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(f)

Any other records or statements as the commissioner may reasonably require.

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VI.

Every manufacturer and wholesaler shall deliver with each sale or distribution of tobacco products a written statement, and retain a duplicate, containing:

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(a)

The name or trade name and address of both the seller and the purchaser;

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(b)

The date of delivery;

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(c)

The quantity of tobacco products; and

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(d)

The trade name or brand of the tobacco products, correctly itemizing the prices paid for each brand of tobacco products purchased.

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VII.

No tobacco tax certificate holder shall issue or accept any written statement that the certificate holder knows to contain any statement that falsely indicates the name of the customer, the type of merchandise, the prices, discounts, or the terms of sale. Nor shall any certificate holder insert, in any invoice given or accepted, any statement that makes the invoice a false record of the transaction it represents. Nor shall any certificate holder give or accept any invoice that withholds statements so that the invoice does not truly reflect the transaction it represents. Source. 2019, 178:1, eff. Jan. 1, 2020. 2025, 224:14, eff. July 1, 2025.

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Source note

Source. 2019, 178:1, eff. Jan. 1, 2020. 2025, 224:14, eff. July 1, 2025.

Source history

  • 2019, 178:1, eff. Jan. 1, 2020
  • 2025, 224:14, 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

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    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