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RSA 78:24 · Distribution of Funds

78:24 Distribution of Funds. –

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I.

Tax revenue on all tobacco products sold at retail in this state imposed by RSA 78:2 shall be divided with 39 percent of that total revenue deposited in the education trust fund established by RSA 198:39 and the remaining revenue deposited in the general fund.

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II.

The commissioner shall certify such amount to the state treasurer for deposit in the education trust fund established by RSA 198:39. Such estimates shall be certified on June 1, September 1, December 1, and March 1 of each year. Source. 2019, 178:1, eff. Jan. 1, 2020. 2025, 141:134, eff. July 1, 2025. Importation of Certain Tobacco Products Prohibited

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Source note

Source. 2019, 178:1, eff. Jan. 1, 2020. 2025, 141:134, eff. July 1, 2025. Importation of Certain Tobacco Products Prohibited

Source history

  • 2019, 178:1, eff. Jan. 1, 2020
  • 2025, 141:134, eff. July 1, 2025. Importation of Certain Tobacco Products Prohibited

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 HB1584 amend · effective 2027-01-01

    than or equal to 95 percent of state median income for their respective family size, subject to the availability of funds. 3 Taxation; Tobacco Tax; Distribution of Funds. Amend RSA 78:24, I to read as follows: I. Tax revenue on all tobacco products sold at retail in this state imposed by RSA 78:2 shall be divided with 39 percent of that total revenue deposited in the education trust fund established

  • 2026 HB1584-FN amend · effective 2027-01-01

    than or equal to 95 percent of state median income for their respective family size, subject to the availability of funds. 3 Taxation; Tobacco Tax; Distribution of Funds. Amend RSA 78:24, I to read as follows: I. Tax revenue on all tobacco products sold at retail in this state imposed by RSA 78:2 shall be divided with 39 percent of that total revenue deposited in the education trust fund established

  • 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

  • 2026 SB645 amend

    than or equal to 95 percent of state median income for their respective family size, subject to the availability of funds. 2 Taxation; Tobacco Tax; Distribution of Funds. Amend RSA 78:24, I to read as follows: I. Tax revenue on all tobacco products sold at retail in this state imposed by RSA 78:2 shall be divided with 39 percent of that total revenue deposited in the education trust fund established

  • 2026 SB645-FN amend

    than or equal to 95 percent of state median income for their respective family size, subject to the availability of funds. 2 Taxation; Tobacco Tax; Distribution of Funds. Amend RSA 78:24, I to read as follows: I. Tax revenue on all tobacco products sold at retail in this state imposed by RSA 78:2 shall be divided with 39 percent of that total revenue deposited in the education trust fund established

  • 2025 HB2 repeal

    r each fiscal year and shall certify such amounts to the state treasurer by October 1 of that year for deposit in the education trust fund established by RSA 198:39. 141:134 Tobacco Tax; Distribution of Funds. RSA 78:24 is repealed and reenacted to read as follows: 78:24 Distribution of Funds. I. Tax revenue on all tobacco products sold at retail in this state imposed by RSA 78:2 shall be divided with 39 percent of that total