New Hampshire tobacco and vapor compliance

Tobacco products wholesaler license (Liquor Commission) and wholesaler tobacco tax certificate (DRA)

Who needs it

Distributor or wholesaler, Importer, Manufacturer outside the US, US manufacturer

Agency

NH Liquor Commission (license) and NH DRA (tobacco tax certificate)

Fee

$250 per year for the Liquor Commission wholesaler license, plus $250 for the DRA wholesaler tobacco tax certificate

Bond

None found for other tobacco products. A bond is required only if the wholesaler wants to buy cigarette and little cigar stamps on 30-day credit (Form CD-18).

Term

Liquor Commission license: annual, expiring the last day of the month in which the licensee was organized (after one year the licensee may pick its renewal month). DRA certificate: expires June 30 of each even-numbered year.

Renewal

License: annual. Certificate: every two years by June 30 of even-numbered years; renewal only if in good standing with DRA (no delinquent taxes, fees or penalties).

A wholesaler is any person receiving, storing, purchasing and selling tobacco products from any source for distribution to persons other than consumers. No wholesaler may sell or distribute tobacco products in NH unless registered with the Secretary of State, licensed by the Liquor Commission and holding a DRA tobacco tax certificate; a separate license and certificate is required for each location. License and certificate must be displayed and are not transferable; notify DRA and the Commission and surrender them within 30 days of ceasing business. DRA may deny a certificate for recent tobacco tax, theft or fraud convictions or lack of financial responsibility. Liquor Commission rules (emergency rules effective February 25 to August 2026) required Form LTA-4T and Form LTW-17, training for new licensees, and an office on the premises where receiving and shipping records are kept. Premium cigars are not 'tobacco products', so a seller of only premium cigars appears to fall outside this license (see open questions).

RSA 78:1, XIV; 78:6; 78:8; 78:9; RSA 175:1, LXIV-f; RSA 178:19-f; 178:29, V-a(d), VII, VIII; Liq 706.13 (emergency, Doc. #14520); Rev 1007.03, 1008.10 Source

Tobacco products manufacturer license (Liquor Commission) and manufacturer tobacco tax certificate (DRA)

Who needs it

US manufacturer, Importer

Agency

NH Liquor Commission (license) and NH DRA (tobacco tax certificate)

Fee

$100 per year for the Liquor Commission manufacturer license, plus $100 for the DRA manufacturer tobacco tax certificate

Bond

None found

Term

License: annual (expires last day of month of organization). Certificate: expires June 30 of each even-numbered year.

Renewal

License annual; certificate every two years, only if in good standing with DRA.

'Manufacturer' means a person domiciled in the United States engaged in the business of importing, exporting, producing or manufacturing tobacco products, so a US importer of record is a manufacturer; a manufacturer located outside the US is not within the definition. No manufacturer may sell or distribute tobacco products in NH without Secretary of State registration, this license and a tobacco tax certificate. Manufacturers may sell untaxed product only to NH-licensed wholesalers, and NH wholesalers must buy from licensed manufacturers. Liquor Commission emergency rule Liq 706.12 required a securable premises in the United States capable of manufacturing the products.

RSA 78:1, VI; 78:6, I and IV(a); 78:7, II; 78:8; RSA 175:1, LXIV-e; RSA 178:19-e; 178:19-f, IV; 178:29, V-a(a); Liq 706.12 (emergency, Doc. #14520) Source

Retail tobacco license

Who needs it

Retailer

Agency

NH Liquor Commission

Fee

$216 (1 register), $408 (2 to 3 registers), $648 (4 or more registers) per year; $6 per location add-on for a business already holding an RSA 178 alcohol license

Bond

None

Term

Annual, expiring the last day of the licensee's birth month (individual) or month of organization (entity)

Renewal

Annual

Required for each retail outlet selling tobacco products, including e-cigarettes and alternative nicotine products. The Commission furnishes an age 21 sign. All tobacco sales must be rung on cash registers. Retailers must buy only from licensed tobacco products wholesalers, keep purchase and sales records for 3 years, and may not buy from or sell to another retailer except a one-time transfer of the whole inventory on exiting the business. Separate licenses exist for vending machines ($35 plus $6 per machine) and samplers ($6).

RSA 178:1, VI; 178:19-a; 178:19-b; 178:19-c; 178:29, II(e), V-a, VII; RSA 78:6, II; 78:7, VI Source

Tobacco tax on other tobacco products

Rate

65.03% of the wholesale sales price

Base

Wholesale sales price: the established price at which the taxpaying wholesaler buys the product from a manufacturer or wholesaler, before any discount. For purchases from a related manufacturer or wholesaler, the price the seller charges unrelated wholesalers under its list prices.

Who pays

The wholesaler that ships or transports tobacco products to NH retailers. The tax is legally a tax on the consumer, conclusively presumed pre-collected by the wholesaler when the product is bought from a licensed retailer. DRA may collect directly from consumers who buy untaxed product.

Effective

Rate and structure in current RSA 78:2, II as recodified by 2019 ch. 178, effective January 1, 2020

No per-cigar cap. 'Tobacco products' means any product containing, made or derived from tobacco or nicotine intended for human consumption (including cigars, loose tobacco and smokeless tobacco), excluding premium cigars and FDA-approved cessation products. DRA rules define other tobacco products to include e-cigarettes and cigars other than premium cigars and little cigars. Credits or refunds for returned outdated, damaged or unsaleable product are claimed on the DP-151 or by written request with supporting invoices and manufacturer destruction affidavits.

RSA 78:1, VII, XIII, XV; 78:2, II(a), III; 78:3; Rev 1001.08; Rev 1003.03; Rev 1003.05 Source

Premium cigar exclusion

Rate

No tax

Base

Premium cigar: made entirely by hand of all natural tobacco leaf, hand constructed and hand wrapped, weighing more than 3 pounds per 1,000 cigars, and kept in a humidor (container or room kept at 65% to 72% humidity with a humidification device or system)

Who pays

Not applicable

Effective

January 1, 2020 (2019 ch. 178 and ch. 346:92 to 94)

Premium cigars are excluded from the definition of tobacco products in RSA 78, RSA 175 and RSA 126-K, and RSA 78:2, II(c) states no tax shall be imposed on premium cigars. All four conditions must be met, including storage in a humidor; the statute does not say at which stage of distribution the humidor condition is tested.

RSA 78:1, IV, VII, IX, XIII; 78:2, II(c) Source

Cigarette tax on little cigars and roll-your-own

Rate

$1.78 per package of 20, proportional for other package sizes

Base

Little cigars: per stick, stamped in packs of 20 or 25 (A stamp for 25 at 125% of the 20-pack rate). RYO: 0.09 ounce of RYO tobacco equals one cigarette.

Who pays

Wholesaler that ships to NH retailers (stamps for packs of 20 or 25; return for other package sizes and RYO)

Effective

In current RSA 78:2, I (recodified January 1, 2020)

Little cigar means a roll of tobacco wrapped in a substance containing tobacco that, by appearance, filler or packaging, is likely to be offered to or bought by consumers as a cigarette. Cigarette tax rules are generally out of scope but catch these products. Little cigars and RYO are also 'cigarettes' for the RSA 541-D tobacco directory.

RSA 78:1, I(b), V; 78:2, I; 78:10; 78:11; Rev 1001.02; Rev 1001.12; Rev 1002.01 Source

E-cigarette tax, closed systems

Rate

$0.30 per milliliter

Base

Volume of nicotine liquid or other substance in closed cartridges or containers not intended to be opened, as listed by the manufacturer

Who pays

Wholesaler that ships to NH retailers

Effective

January 1, 2020 (2019 ch. 346:94)

Retailers may not possess e-cigarettes bought from a wholesaler before January 1, 2020 (on or after January 1, 2021).

RSA 78:1, III-a; 78:2, II(b)(1); Rev 1003.04 Source

E-cigarette tax, open systems

Rate

8% of the wholesale sales price

Base

Containers of nicotine liquid or other substance intended to be opened. If sold packaged with a device and the price is not separately stated, the whole package is taxed at 8%.

Who pays

Wholesaler that ships to NH retailers

Effective

January 1, 2020 (2019 ch. 346:94)

The statutory e-cigarette definition covers devices and nicotine liquids; how DRA applies the 8% base to devices sold without liquid was not confirmed.

RSA 78:2, II(b)(2); Rev 1003.04(a) Source

Wholesalers Other Tobacco Products Tax Return

Form

DP-151, with the monthly wholesaler's accounting of tobacco products transferred to and from each NH premises

How often

Monthly

Due

15th day after the end of the reporting period; quarterly filers by the 15th day of the month after each calendar quarter

Where

Granite Tax Connect (www.revenue.nh.gov/gtc) or mail to DRA, PO Box 637, Concord, NH 03302-0637

Filed by every wholesaler that sells, ships or transports other tobacco products, little cigars in packages other than 20 or 25, or RYO; tax paid with the return. DRA grants quarterly filing in writing if average monthly liability was $500 or less in the prior quarter and nothing is owed; permission is revoked on late filing or if liability exceeds $500 a month. The wholesaler's accounting (by invoice, product type, quantity and list price, with names of suppliers and customers) is due by the same 15th day. Amended returns need an explanatory statement.

RSA 78:3, I; 78:13, III; Rev 1003.02; Rev 1003.07; Rev 1008.03; Rev 1008.11 Source

Manufacturer's report of tobacco products transported into NH

Form

Manufacturer's Report (written report to DRA Audit Division)

How often

Monthly

Due

30th day following the end of each month

Where

Granite Tax Connect, email tobacco@dra.nh.gov, or mail to DRA Audit Division, PO Box 1388, Concord, NH 03302-1388

Lists each NH wholesaler receiving product, invoice number and date, shipping code, bill of lading, cigarette and little cigar counts by package size, free samples, and other tobacco products by type, quantity and list price. Supporting records kept at least 3 years or until audits and appeals end.

Rev 1008.02; RSA 78:6, VIII; 78:16 Source

Non-Resident Wholesaler Cigarette Tax Report (includes little cigars and RYO)

Form

AU-201

How often

Quarterly

Due

30th day following the end of the regular accounting quarter

Where

Granite Tax Connect or mail to DRA, PO Box 637, Concord, NH 03302-0637

Only relevant to out-of-state wholesalers handling little cigars or RYO. Resident wholesalers file Form AU-202 instead. Treated as a return for penalty purposes.

Rev 1006.01; Rev 1008.04; Rev 1008.05 Source

Liquor Commission tobacco licensee inventory and sales reports

Form

A-510 (wholesalers), A-500 (manufacturers), A-520 (retailers)

How often

Monthly

Due

Under the lapsed 2026 emergency rules: wholesalers and manufacturers by the 15th of each month for the prior month, regardless of activity; retailers by the 15th of the month after each assigned three-month period. Final due dates under RSA 178:19-i not yet set.

Zero returns

Yes, file even with no activity

Where

Email to the Liquor Commission (retailer form lists tobaccoretailerreporting@liquor.nh.gov)

Set by Liquor Commission emergency rules Liq 1005.01 and 1005.02 (Document #14520), effective February 25, 2026 and stated to expire August 24, 2026 (the rule pages say until August 25, 2026); they do not appear in the codified Liq rules, so as of this review they appear to have lapsed. RSA 178:19-i, added by 2026 ch. 259 (SB 524) effective January 1, 2027, requires retail, manufacturer and wholesaler licensees to report inventory, loss, purchases and sales under rules the Commission must adopt. Whether reporting is required between the emergency rule's expiration and January 1, 2027, and the final forms and due dates, are unconfirmed.

RSA 178:19-i (eff. January 1, 2027); Liq 1005.01 to 1005.03 (emergency, Doc. #14520) Source

Consumer Tobacco Products Tax Return

Form

AU-215

How often

Monthly

Due

Last day of the month following the month the products were acquired

Zero returns

No

Where

Granite Tax Connect or mail to DRA, PO Box 637, Concord, NH 03302-0637

Filed by a consumer who acquires tobacco products from anyone other than a NH licensed seller without documentation of NH tax paid; tax is based on the consumer's cost. Listed here because it applies to buyers of untaxed product shipped from out of state, not to licensed retailers in the ordinary course.

RSA 78:4; Rev 1006.02; Rev 1008.12 Source

NH tobacco directory (cigarettes, including little cigars and roll-your-own)

Who files

US manufacturer, Manufacturer outside the US, Importer, Distributor or wholesaler

Fee

None found in statute

Deadline

April 30 each year; supplemental certification 30 days before adding or changing a brand family

Every tobacco product manufacturer whose cigarettes are sold in NH, directly or through intermediaries, certifies annually to the Attorney General that it is a participating manufacturer or in full compliance with the escrow statute (RSA 541-C), listing its brand families. Stamping or selling brands not in the directory is unlawful. NH's cigarette definition conforms to RSA 541-C and includes RYO and little cigars.

RSA 541-D:3; RSA 78:1, I Source

Minimum age 21

Effective

In effect (see open questions for the date the age rose from 19 to 21)

No person may sell, give or furnish tobacco products, e-cigarettes, e-liquid or alternative nicotine products to anyone under 21. Sellers must check approved photo ID of anyone who does not appear to be 21. Violations are civil infractions handled by Liquor Commission administrative action against the licensee, plus a violation for a first offense and a misdemeanor for later offenses. Note that premium cigars are excluded from the chapter's 'tobacco product' definition.

RSA 126-K:2, V and XI; 126-K:3; 126-K:4 Source

Original packaging and single cigarettes

Effective

In effect

All tobacco products must be sold in original packaging bearing the Surgeon General's warning; single cigarette sales are prohibited.

RSA 126-K:8, II and III Source

Federal packaging and gray market products

Effective

In effect; license penalty tied to the Liquor Commission license from July 1, 2025

No person may import, sell or offer tobacco products that do not meet federal labeling, tax, trademark and copyright laws, or that are marked for export or altered to hide foreign-market origin. Penalty: 90-day loss of license for a first offense, one year for later offenses, and a fine up to $10,000; products are forfeited.

RSA 78:26 Source

Free samples

Effective

In effect

No free samples in public places or to persons under 21, except in adult-only areas, licensed retail stores, and adult-only areas of trade shows, conventions, fairs and similar sites. Samplers need a Liquor Commission sampling license and must route samples through a NH licensed wholesaler, which pays the tax.

RSA 126-K:5; RSA 178:19-c; Rev 1003.06 Source

Flavor restrictions

No statewide flavor restriction on cigars, vapor products or other tobacco products was found in RSA 78, RSA 126-K, RSA 178 or the DRA and Liquor Commission rules reviewed. Towns may adopt stricter local rules.

RSA 126-K (no flavor provision); RSA 126-K:14 Source

Shipping rule

Tobacco products, e-cigarettes, e-liquid and alternative nicotine products may be delivered only to a person who shows approved identification establishing age 21 or older.

RSA 126-K:8, I(a); 126-K:3 Source

Shipping rule

No person may sell tobacco products or e-cigarettes to individuals or the public, directly or indirectly, without Secretary of State registration and a Liquor Commission license. No specific NH statute licensing or banning remote delivery sales of cigars, pipe tobacco, smokeless, vapor or pouches was found; whether an out-of-state online retailer shipping to NH consumers must hold a NH retail tobacco license is not addressed by any source found.

RSA 178:1, VI Source

Shipping rule

A consumer who acquires tobacco products from anyone other than a NH licensed seller without proof of NH tax paid must file Form AU-215 and pay the tax by the last day of the following month. Federal PACT Act rules (not NH law) apply to cigarettes, smokeless and vapor products.

RSA 78:4; Rev 1006.02; Rev 1008.12 Source

Local rule

RSA 126-K does not preempt counties, cities, towns or villages from adopting local laws, ordinances and regulations that are more stringent than RSA 126-K and RSA 78. No local tobacco excise taxes or local flavor bans were confirmed; check local ordinances for each store location.

RSA 126-K:14 Source

Records

Manufacturers, wholesalers, samplers and retailers must keep complete records of tobacco products manufactured, bought and sold (and stamps bought) for 3 years. Wholesalers, retailers and samplers must keep them at the licensed place of business for 12 months.

RSA 78:6, VIII; 78:15; RSA 178:19-a, VIII; 178:19-e, IV; 178:19-f, VI Source

Records

Retailers must keep on the licensed premises, available during business hours, invoices from all wholesalers for the preceding 24 months as indicia of tax paid. Each invoice must show seller and buyer names and addresses, both parties' license and tobacco tax certificate numbers, date, product type and brand, quantity, price, and the wholesaler's statement that all taxes have been paid.

RSA 78:14; Rev 1003.01 Source

Records

Manufacturers and wholesalers must deliver a written statement with each sale (names and addresses, delivery date, quantity, brand and itemized prices) and keep a duplicate; false invoices are prohibited.

RSA 78:15, V to VII Source

Penalty

Late filing: 5% of tax due (minimum $10) per month or part of a month, up to 25% (or $50 if greater). Late payment: 10% of the underpayment, 50% if due to fraud, plus 5% (up to $5,000) for failing to pay electronically when required. Interest applies under RSA 21-J:28.

RSA 21-J:31; 21-J:33; RSA 78:4, III and IV Source

Penalty

Administrative fines, in addition to or instead of certificate suspension, on a wholesaler that sells tobacco products without indicia of tax paid or a retailer that buys them: $500 first offense, $1,500 second, $5,000 third.

RSA 78:21, II Source

Penalty

DRA may suspend (up to 90 days) or revoke a tobacco tax certificate for failure to file returns, false returns, failure to pay tax, tobacco or fraud convictions, contraband seizures within 5 years, obstructing inspections, or suspension or revocation of the Liquor Commission license. Selling tobacco products without the required license and certificate is subject to criminal penalties under RSA 21-J:39.

RSA 78:6, IX; 78:20 Source

Penalty

Tobacco products found without indicia of tax paid, or imported or sold in violation of RSA 78, are contraband subject to seizure and forfeiture by DRA, police or Liquor Commission agents. The Liquor Commission may also seize vehicles and equipment used to evade the tax, and from January 1, 2027 may use seizure in place at the licensee's premises.

RSA 78:18; RSA 178:19-g (as amended by 2026 ch. 259) Source

Penalty

Failing to pay the tax due on cigarettes or little cigars by not affixing stamps is a felony.

RSA 78:11, IV Source

July 1, 2025

SB 80 (2025 ch. 224) moved licensing of tobacco and e-cigarette manufacturers, wholesalers and retailers to the Liquor Commission and created DRA tobacco tax certificates ($100 manufacturer, $250 wholesaler) alongside new Liquor Commission manufacturer ($100) and wholesaler ($250) licenses. Retailers must buy only from licensed wholesalers.

2025 ch. 224; RSA 78:6 to 78:9; RSA 178:19-e, 178:19-f, 178:29, V-a Source

February 25, 2026 to August 24, 2026 (emergency rule; expired)

Liquor Commission emergency rules on tobacco licensing, seizure in place, and monthly (wholesaler and manufacturer) and quarterly (retailer) reporting on Forms A-510, A-500 and A-520.

NH Liquor Commission Document #14520 Source

January 1, 2027

SB 524 (2026 ch. 259) adds RSA 178:19-i requiring retail tobacco licensees, manufacturers and wholesalers to report inventory, loss, purchases and sales to the Liquor Commission, authorizes seizure in place, and revises youth possession penalties.

2026 ch. 259; RSA 178:19-g, I(e); 178:19-i; 126-K:6 Source

January 1, 2025 (2024 ch. 141)

Retail tobacco license and age 21 law amended to cover alternative nicotine products (non-combustible nicotine products such as pouches, natural or synthetic nicotine).

RSA 126-K:2, I; 126-K:4; RSA 178:19-a, I Source

Change

No change to the 65.03% rate, the premium cigar exclusion or the e-cigarette rates in 2025 or 2026; RSA 78:2 source notes show no amendment after January 1, 2020.

RSA 78:2 source note Source

NH Department of Revenue Administration (DRA)

Handles

Administers the tobacco tax (RSA ch. 78): issues manufacturer and wholesaler tobacco tax certificates (Form DP-31), sells cigarette and little cigar stamps, receives Form DP-151 wholesaler returns, manufacturer reports, AU-201/AU-202 cigarette reports and AU-215 consumer returns, audits, assesses and may seize contraband. Filing through Granite Tax Connect.

Online

https://www.revenue.nh.gov/gtc

Source

NH Liquor Commission, Division of Enforcement and Licensing

Handles

Since July 1, 2025 issues all tobacco licenses under RSA 178 (retail tobacco, vending, sampling, tobacco products manufacturer and tobacco products wholesaler), enforces the age 21 law (RSA 126-K), may seize untaxed tobacco products, and will receive inventory and sales reports under RSA 178:19-i from January 1, 2027.

Source

NH Secretary of State

Handles

Business registration; manufacturers, wholesalers and retailers must be registered to do business before licensing (RSA 78:6, RSA 178:1, VI).

Source

NH Department of Justice (Attorney General)

Handles

Maintains the tobacco directory of certified cigarette manufacturers and brand families under RSA 541-D (reaches little cigars and roll-your-own, which are cigarettes under NH law) and administers MSA escrow compliance.

Source