2015 New Hampshire Revised Statutes
Title V - TAXATION
Chapter 78 - TOBACCO TAX
Section 78:1 - Definitions.

    78:1 Definitions. – Whenever used in this chapter the following words shall have the meanings set opposite them below:
    I. "Commissioner'', the commissioner of revenue administration.
    II. "Person,'' any individual, firm, fiduciary, partnership, corporation, trust, or association, however formed.
    III. "Manufacturer'' means any person engaged in the business of importing, exporting, producing, or manufacturing tobacco products who sells his product only to licensed wholesalers.
    III-a. "Wholesale sales price'' means the established price for which a manufacturer sells tobacco products other than cigarettes to a wholesaler, exclusive of any discount or other reduction.
    IV. "Licensed manufacturer,'' a manufacturer licensed hereunder.
    V. "Wholesaler'' means any person doing business in this state who shall purchase all of his unstamped tobacco products directly from a licensed manufacturer, and who shall sell all of his products to licensed wholesalers, sub-jobbers, vending machine operators, retailers, and those persons exempted from the tobacco tax under RSA 78:7-b.
    VI. "Licensed wholesaler,'' a wholesaler licensed hereunder.
    VII. "Sub-jobber'' means any person doing business in this state who buys stamped tobacco products from a licensed wholesaler and who sells all of his tobacco products to other licensed sub-jobbers, vending machine operators, and retailers.
    VIII. "Licensed sub-jobber,'' a sub-jobber licensed hereunder.
    IX. "Vending machine operator'' means any person operating one or more tobacco product vending machines on property or premises other than his own.
    X. "Licensed vending machine operator,'' a vending machine operator licensed hereunder.
    XI. "Retailer'' means any person who sells tobacco products to consumers, and any vending machine in which tobacco products are sold.
    XII. "Licensed retailer,'' a retailer licensed hereunder.
    XIII. "Sale'' or "sell,'' any transfer, whether by bargain, gift, exchange, barter or otherwise.
    XIV. "Tobacco products'' means cigarettes, loose tobacco, smokeless tobacco, snuff, and cigars, but shall not include premium cigars.
    XIV-a. [Repealed.]
    XV. [Repealed.]
    XVI. [Repealed.]
    XVII. (a) In conformity with RSA 541-C:2, IV, "cigarette'' means any product that contains nicotine, is intended to be burned or heated under ordinary conditions of use, and consists of or contains:
          (1) Any roll of tobacco wrapped in paper or in any substance not containing tobacco; or
          (2) Tobacco, in any form, that is functional in the product, which, because of its appearance, the type of tobacco used in the filler, or its packaging and labeling, is likely to be offered to, or purchased by, consumers as a cigarette; or
          (3) Any roll of tobacco wrapped in any substance containing tobacco which, because of its appearance, the type of tobacco used in the filler, or its packaging and labeling, is likely to be offered to, or purchased by, consumers as a cigarette described in subparagraph (a)(1).
       (b) The term "cigarette'' includes "roll-your-own'' (i.e., any tobacco which, because of its appearance, type, packaging, or labeling is suitable for use and likely to be offered to, or purchased by, consumers as tobacco for making cigarettes). For purposes of this definition of "cigarette,'' 0.09 ounces of "roll-your-own'' tobacco shall constitute one individual "cigarette.''
    XVIII. "Licensee'' means the person in whose name the license is issued.
    XIX. "Sampler'' means any person who distributes free tobacco products to consumers for promotional purposes.
    XX. "Vending machine'' means any self-service device which, upon insertion of money, tokens, or any other form of payment, dispenses tobacco, cigarettes, or any other tobacco product.
    XXI. "Premium cigars'' means cigars which are made entirely by hand of all natural tobacco leaf, hand constructed and hand wrapped, wholesaling for $2 or more, and weighing more than 3 pounds per 1000 cigars. These cigars shall be kept in a humidor at the proper humidity.

Source. 1939, 167:1; 180:1. RL 79:1. 1947, 133:1; 238:1. 1949, 187:1, 2. RSA 78:1. 1970, 5:12. 1973, 544:11, XII. 1975, 466:2, 6. 1977, 200:1. 1981, 210:1-6, 24. 1991, 292:1, 2. 1997, 338:1. 2003, 152:5, 8. 2005, 177:140. 2008, 236:1. 2009, 144:177, 178, eff. July 1, 2009. 2013, 35:1, eff. May 31, 2013.