2009 New Hampshire Statutes
TITLE V — TAXATION (Includes Chapters 71 - 90)
CHAPTER 78 — TOBACCO TAX
Section 78:7-c Tax Imposed on Tobacco Products Other Than Cigarettes.
A tax upon the retail consumer is hereby imposed on tobacco products other than cigarettes at a rate of 48.59 percent of the wholesale sales price. The tax under this section may be rounded to the nearest cent if the commissioner determines that the amount of tax would not thereby be made materially disproportionate. No such tax is imposed on any transactions, the taxation of which by this state is prohibited by the Constitution of the United States. No such tax shall be imposed on premium cigars.
Source. 1991, 292:3, eff. July 1, 1991. 2003, 152:7, eff. July 1, 2003. 2009, 144:179, eff. July 1, 2009.
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