Live Free or Die Legal
This website is not an official source of law. This website does not provide legal advice. For official legal materials, verify against the relevant court, legislature, agency, or other official source. Legal information may be incomplete, outdated, or incorrectly processed. Consult a qualified attorney for advice about a specific legal matter.

This RSA section is an unofficial mirror, is not legal advice, and may be incomplete, outdated, or incorrectly processed.

RSA 78:3 · Nature of the Tax

Title
V: TAXATION
Chapter
78 · TOBACCO TAX
Status
current
Official source linked
Yes
Official source Copy section link

78:3 Nature of the Tax. –

Copy link
I.

All taxes upon tobacco products under this chapter are direct taxes upon the consumer at retail and when purchased from a licensed retailer are conclusively presumed to be pre-collected by the wholesaler who satisfies RSA 78:2, III. The wholesaler who satisfies RSA 78:2, III shall be responsible for purchasing and affixing tax stamps on cigarettes and little cigars sold in packages of 20 or 25 and the filing of returns and payment of tax for little cigars and cigarettes sold in packages other than 20 or 25, and other tobacco products.

Copy link
II.

All taxes required to be paid by the wholesaler, and all increases, interest, and penalty on the taxes, become a personal debt of the wholesaler to the state to be recovered in an action of debt from the time due and payable to the commissioner.

Copy link
III.

The commissioner may collect the tax directly from consumers who purchase tobacco products on which tax has not been paid. Source. 2019, 178:1, eff. Jan. 1, 2020.

Copy link

Source note

Source. 2019, 178:1, eff. Jan. 1, 2020.

Source history

  • 2019, 178:1, eff. Jan. 1, 2020

Related materials

Bill relationships

  • 2026 HB1035 amend

    ssistants and any other expenses of the office of register of deeds shall be paid by the county. 4 Registers of Deeds; Disability; Addition of Gender Neutral Terminology. Amend RSA 478:3 to read as follows: 478:3 Disability of Register. When the register, by reason of sickness, absence, or other cause, is disabled from executing the duties of his or her office, his or her deputy shall execute the s

  • 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 HB1724 amend

    holesale electricity, capacity, and generation adequacy. Be it Enacted by the Senate and House of Representatives in General Court convened: 1 State Energy Policy. Amend RSA 378:37 to read as follows: 378:37 New Hampshire Energy Policy. I. The general court declares that it shall be the energy policy of this state to meet the energy needs of the citizens and businesses of the state at the low

  • 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 SB485 reference · effective 2027-01-01

    y under the provisions of this chapter. Any violation of this section shall be a class B felony for each violation. II. Licenses and renewals shall be issued in accordance with RSA 178:3. III. A temporary license may be issued in accordance with RSA 178:2-a. IV. License and renewals in this chapter shall follow the provisions of RSA 178:4. V. Seasonal license may be issued in accordance with RSA 17

  • 2026 SB485-FN reference · effective 2027-01-01

    y under the provisions of this chapter. Any violation of this section shall be a class B felony for each violation. II. Licenses and renewals shall be issued in accordance with RSA 178:3. III. A temporary license may be issued in accordance with RSA 178:2-a. IV. License and renewals in this chapter shall follow the provisions of RSA 178:4. V. Seasonal license may be issued in accordance with RSA 17

  • 2026 SB597 reference

    utilities’ last rate case; and (e) Strategies to equalize financial incentives to deploy capital expenditures, operating expenditures, total expenditures or TOTEX, as defined in RSA 378:3-b, I(a), and any other information deemed relevant or helpful by the commission in its review. V. As part of the investigative proceeding, the commission shall evaluate whether it is in the public interest to transiti

  • 2026 SB597-FN reference

    utilities’ last rate case; and (e) Strategies to equalize financial incentives to deploy capital expenditures, operating expenditures, total expenditures or TOTEX, as defined in RSA 378:3-b, I(a), and any other information deemed relevant or helpful by the commission in its review. V. As part of the investigative proceeding, the commission shall evaluate whether it is in the public interest to transiti