Tobacco Tax
The below information is provided for informational purposes. Please refer to the applicable tobacco tax laws and rules for clarification or call the Department
Effective January 1, 2020, the Tobacco Tax under RSA 78 is imposed on electronic cigarettes (or "e-cigarettes," among other names), particularly on the liquids or other substances containing nicotine that are intended to be used with or in such devices. Every manufacturer, wholesaler, retailer, and sampler in the business of selling or distributing e-cigarettes in New Hampshire must register with the New Hampshire Secretary of State, obtain a license issued by the New Hampshire Department of Revenue Administration or the New Hampshire Liquor Commission, as applicable, and otherwise comply with the Tobacco Tax Law (RSA 78:6, effective January 1, 2020).
Technical Information Release (TIR) 2019-008: Electronic Cigarettes Taxable under the RSA 78 Tobacco Tax Effective January 1, 2020
All required forms and instructions for the tobacco tax can be found by selecting the below link.
We strive to answer all your questions regarding tobacco taxes. You can select the below link or call the Department's Tobacco Tax Group at (603) 230-4359.
The tobacco tax laws and rules can be found under 
File and pay your tobacco taxes using our online portal Granite Tax Connect (GTC).
Need a Tobacco Tax License?
Need a Tobacco Tax License?
All manufacturers and wholesalers must apply for a Tobacco Tax License with the DRA. Select the blue bar below to apply for your license using our online portal, Granite Tax Connect (GTC).
Apply for a Tobacco Tax License now
All retailers and samplers must apply to the Liquor Commission: https://www.nh.gov/liquor/enforcement/