There is a newer version of the New Hampshire Revised Statutes
2015 New Hampshire Revised Statutes
Title V - TAXATION
Chapter 78 - TOBACCO TAX
Section 78:7-a - Nature of Tax.
NH Rev Stat § 78:7-a (2015) What's This?
78:7-a Nature of Tax. – All taxes upon tobacco products under this chapter are declared to be a direct tax upon the consumer at retail and shall conclusively be presumed to be pre-collected for the purpose of convenience and facility only. Accordingly, the commissioner may collect the tax directly from consumers who purchase unstamped tobacco products.
Source. 1955, 256:2. 2008, 341:20, eff. Sept. 5, 2008.
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