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RSA 78:6 · Licenses and Tobacco Tax Certificates Required
78:6 Licenses and Tobacco Tax Certificates Required. –
Copy linkNo manufacturer or wholesaler shall engage in the business of selling or distributing tobacco products in this state, unless registered with the secretary of state, licensed as a manufacturer or wholesaler in this state under RSA 178 and holding a tobacco tax certificate issued under this chapter, as applicable.
Copy linkNo retailer or sampler shall engage in the business of selling or distributing tobacco products in this state, unless licensed to sell or distribute tobacco products under RSA 178.
Copy linkA wholesaler shall have a separate license and tobacco tax certificate for each location.
Copy linkEach license and tobacco tax certificate shall be prominently displayed in the premises described in it.
Copy linkAny wholesaler or manufacturer that ceases business operations requiring a license or tobacco tax certificate under this chapter during the license or certificate period shall inform the department in writing and relinquish its license to the liquor commission and its tobacco tax certificate to the department within 30 days after ceasing business operations.
Copy linkEach manufacturer, wholesaler, sampler, and retailer shall keep complete and accurate records of all tobacco stamps purchased and all tobacco products manufactured, produced, imported, distributed, bought, and sold in this state. Complete records shall be safely preserved for 3 years to insure permanency and accessibility for inspection by the commissioner.
Copy linkAny person who sells, offers for sale, or possesses with intent to sell in this state any tobacco products without the appropriate license and tobacco tax certificate, as provided in this section or RSA 178, shall be subject to criminal penalties as provided in RSA 21-J:39.
Copy linkNotwithstanding RSA 21-J:14, information regarding tobacco tax certificates issued pursuant to this section, licenses issued pursuant to RSA 178, and RSA 126-K shall be public records. Source. 2019, 178:1, eff. Jan. 1, 2020. 2025, 224:11, eff. July 1, 2025.
Copy linkSource note
Source. 2019, 178:1, eff. Jan. 1, 2020. 2025, 224:11, eff. July 1, 2025.
Source history
- 2019, 178:1, eff. Jan. 1, 2020
- 2025, 224:11, eff. July 1, 2025
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amend
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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