Tobacco Tax

It is a tax on all tobacco products other than premium cigars sold to consumers in this state under RSA Chapter 78 and NH Code of Administrative Rules, Rev 1000. Tobacco products include, but are not limited to, cigarettes, little cigars, electronic cigarettes (or "e-cigarettes" , among other names), loose tobacco, smokeless tobacco and cigars.

• The tax rate for each package containing 20 cigarettes or little cigars is $1.78 per package.
• The tax rate for each package containing 25 cigarettes or little cigars is $2.23 per package.
• The tax rate for closed system e-cigarettes is $0.30 per milliliter on the volume of the liquid or other substance containing nicotine as listed by the manufacturer (effective January 1, 2020).
• The tax rate for open system e-cigarettes is 8% of the wholesale sales price of the container of liquid or other substance containing nicotine (effective January 1, 2020).
• The tax rate for "Roll Your Own Tobacco" is $0.089 per .09 ounces.
• The tax rate for all other tobacco products (OTP), except premium cigars, is 65.03% of the wholesale sales price.

All taxes upon tobacco products are direct taxes upon the consumer at retail and when purchased from a licensed retailer are conclusively presumed to be pre-collected by the wholesaler who shipped or transported the tobacco products to a retailer in this state (RSA 78:2, III).

A wholesaler shall demonstrate that it paid the tax due on cigarettes and little cigars by affixing stamps purchased from the Department to each package of 20 or 25. Since the tax is paid when the wholesaler purchases the stamps, to report the cigarettes and little cigars that have been stamped, resident wholesalers are required to file form AU-202, "Resident Wholesaler Cigarette Tax Report" and non-resident wholesalers are required to file form AU-201, "Non-Resident Wholesaler Cigarette Tax Report". The forms are available online or by calling the Department's Forms Line at (603) 230-5001. If little cigars are sold in packages other than 20 or 25 sticks, the wholesaler is required to file on a monthly basis using form DP-151, "Wholesalers' Other Tobacco Product Tax Return", to report the number of sticks sold and pay the tax due.

A wholesaler shall demonstrate that it paid the tax due on tobacco products other than cigarettes and stamped little cigars by filing on a monthly basis form DP-151, including an accounting of all such tobacco products transferred to and from any premises in this state (effective January 1, 2020), and paying the tax due. All forms are available online on the Departments Forms & Instructions page or by calling the Department's Forms Line at (603) 230-5001.

Forms and payment can now be submitted using our online portal Granite Tax Connect https://gtc.revenue.nh.gov/.

All wholesalers are required to report and pay the tax due on tobacco products other than cigarettes and stamped little cigars on a monthly basis, even if no tax is due, by filing Form DP-151, which can be located on our Forms & Instructions page. Both the DP-151 and payment are due on or before the 15th day of the month following the end of the reporting period.

Manufacturers and Wholesalers

• Every manufacturer and wholesaler shall obtain a Tobacco Tax license from the New Hampshire Department of Revenue Administration before engaging in the business of selling or distributing tobacco products in this state.
• A wholesaler must have a separate license for each location.
• License Fees:
  • Manufacturer's license - $100
  • Wholesaler's license - $250
• Tobacco Tax licenses expire on June 30 of each even-numbered year.
• An Application for Tobacco Tax License can be filed online through Granite Tax Connect at https://gtc.revenue.nh.gov/. Form DP-31 can be found on our Forms & Instructions page or by calling the Department's Form Line at (603) 230-5001.

Retailers and Samplers

• Every retailer (including vending machine operators) and sampler shall obtain a tobacco license from the New Hampshire Liquor Commission under RSA 178 before engaging in the business of selling or distributing tobacco products in New Hampshire.
• For more information on obtaining a tobacco license from the New Hampshire Liquor Commission, please contact their licensing department at (603) 271-3523 or visit their website at www.nh.gov/liquor/enforcement/licensing.

Note: All manufacturers and wholesalers selling cigarettes (whether directly, or through a distributor, retailer or similar intermediary or intermediaries in the State of New Hampshire) must register with the Attorney General's Office for purposes of the Master Settlement Agreement (MSA) as outlined in RSA 541-C. Please contact the Attorney General's Office at (603) 271-3641 or visit their website at www.doj.nh.gov/consumer/tobacco for more information.

A licensed wholesaler may purchase Tobacco Tax Stamps using our online portal, Granite Tax Connect at https://gtc.revenue.nh.gov/, or by submitting form CD-15, located on our Forms & Instructions page, and mailing it to the Department of Revenue Administration:

New Hampshire Department of Revenue Administration
109 Pleasant Street (Medical & Surgical Building)
Concord, NH 03302-1467

The Commissioner may permit a wholesaler to pay for stamps within 30 days after the date of purchase, provided the wholesaler files a bond with the Commissioner in an amount not less than the sale price of the stamps purchased conditioned upon payment for the stamps purchased. To open a credit account and charge purchases of stamps, wholesalers shall submit a written request to:

New Hampshire Department of Revenue Administration
Collections Division
PO Box 454
Concord, NH 03302-0454

The request shall be accompanied by:

• The wholesaler's most recent financial statement prepared in accordance with generally accepted accounting principles.
• The names, addresses and telephone numbers of 3 credit references; and
• A completed form CD-18, "Tobacco Tax Credit Bond", available on our Forms & Instructions page.

You can now file form CD-18 online using Granite Tax Connect, or by calling the Department's Forms Line at (603) 230-5001.

The NH Department of Insurance publishes a list of Licensed Surety Companies licensed to issue a surety bond in New Hampshire at: www.nh.gov/insurance/companies.

Yes, the Tobacco Tax is also imposed on cigars, except "premium cigars". "Premium cigars" are cigars which:

• Are made entirely by hand of all-natural tobacco leaf.
• Are hand constructed and hand wrapped.
• Weigh more than 3 pounds per 1,000 cigars; and
• Are kept in a humidor.

The Tobacco Tax is imposed on cigars which do not meet the definition of "premium cigar" or "little cigar" (also a "cigarette" under RSA 78) at the OTP rate. For more information, See TIR 2013-002 .

Online Tobacco Purchases

A consumer who purchases, imports, receives, or otherwise acquires tobacco products without evidence of tax paid is responsible for paying the tax directly to the New Hampshire Department of Revenue Administration using our online portal, Granite Tax Connect. The return and payment shall be filed on or before the last day of the month following each month in which the consumer acquires such tobacco products.

Form AU-215, Consumer Tobacco Products Tax Return, is available on the Department's Forms & Instructions page or by calling the Department's Forms Line at (603) 230-5001.

Call the Department's Tobacco Tax Group at (603) 230-4359 or write to the NH DRA, Tobacco Tax Group, PO Box 1388, Concord, NH 03302-1388.

Note: If calling to inquire about the purchase of Tobacco Tax Stamps, please contact the Collections Division at (603) 230-5900.