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RSA 78:5 · Exemption

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

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78:5 Exemption. – No state tax shall be imposed on tobacco products sold at the New Hampshire veterans' home to residents of the home; provided, that no resident shall purchase more than 2 tax-exempt cartons of cigarettes in any one week. Source. 2019, 178:1, eff. Jan. 1, 2020. Licenses

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Source note

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

Source history

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

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
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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 HB723 related
of the multi-use energy data platform, and the subdivision heading preceding RSA 378:50. II. RSA 378:51, relative to the establishment of the online energy data platform. III. RSA 378:52, relative to platform requirements of the multi-use energy data platform. IV. RSA 378:53, relative to certification of the multi-use energy data platform. V. RSA 378:54, relative to cost recovery of the multi-use en
2026 HB723 repeal
ing the multi-use energy data platform. Be it Enacted by the Senate and House of Representatives in General Court convened: 28:1 Repeal. The following are repealed: I. RSA 378:50, relative to definitions of the multi-use energy data platform, and the subdivision heading preceding RSA 378:50. II. RSA 378:51, relative to the establishment of the online energy data platform. III. RSA 378:52, re
2026 HB723 repeal
28:1 Repeal. The following are repealed: I. RSA 378:50, relative to definitions of the multi-use energy data platform, and the subdivision heading preceding RSA 378:50. II. RSA 378:51, relative to the establishment of the online energy data platform. III. RSA 378:52, relative to platform requirements of the multi-use energy data platform. IV. RSA 378:53, relative to certification of the multi-use
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2026 HB723 related
III. RSA 378:52, relative to platform requirements of the multi-use energy data platform. IV. RSA 378:53, relative to certification of the multi-use energy data platform. V. RSA 378:54, relative to cost recovery of the multi-use energy data platform. 28:2 Effective Date. This act shall take effect 60 days after its passage. Approved: April 22, 2026 Effective Date: June 21, 2026 HELPFUL
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of the multi-use energy data platform, and the subdivision heading preceding RSA 378:50. II. RSA 378:51, relative to the establishment of the online energy data platform. III. RSA 378:52, relative to platform requirements of the multi-use energy data platform. IV. RSA 378:53, relative to certification of the multi-use energy data platform. V. RSA 378:54, relative to cost recovery of the multi-use en