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Rev 1002.01; Rev 1006.03;Rev 1006.04; Rev 1006.03 (formerly Rev 1006.05), Tobacco Tax Stamps and Accounting Methods

Rev 1002 provides the rules for tobacco tax stamps under RSA 78, the tobacco tax statute. Rev 1002.01 sets forth the requirements for the use of tobacco tax stamps. In the case of transactions of individual packages of less than 20 cigarettes, Rev 1002.01(f) requires that wholesalers (1) maintain documentation showing how many packs were stamped and how many cigarettes were in each package, (2) provide a copy of a paid manufacturer’s invoice to substantiate these transactions, and (3) submit a report of monthly transactions to the department, which shall determine the proportional credit for these transactions. Rev 1002.01(f) is being deleted, and Rev 1002.01(g), Rev 1002.01(h), Rev 1002.01(i) and Rev 1002.01(j) are being renumbered accordingly.

In the case of packages too small to receive a tobacco tax stamp, the existing Rev 1002.01(g) requires that wholesalers must maintain and report certain documentation in lieu of such stamp. Rev 1002.01(g)(1) requires wholesalers to maintain documentation showing the total number of packages and how many cigarettes were in each pack. Rev 1002.01(g)(2) requires wholesalers to submit the following on a monthly basis to the Department (1) a summary report of the documentation required under Rev 1002.01(f)(1) and Rev 1002.01(g)(1); (2) a copy of a paid manufacturer’s invoice; and (3) the tax due by calculating the proportional tax for the number of cigarettes contained in the total number of packages transferred to other licensees. Rev 1002.01(g)(2) is being deleted. Rev 1002.01(g) is being amended accordingly, so that Rev 1002.01(g)(1) will no longer be separately numbered. As noted above, Rev 1002.01(g) is also being renumbered as Rev 1002.01(f).

Rev 1006 provides the rules for accounting records for purposes of the tobacco tax statute. Rev 1006.03 sets forth the accounting record requirements for tobacco product purchases and out-of-state sales. Rev 1006.03(a) requires that all tobacco product purchases and out-of-state sales be recorded separately in the books of original entry and the general ledger. Rev 1006.03(b) requires that out-of-state tobacco product purchases not be grouped with in-state purchases or out-of-state sales. Rev 1006.03 is being repealed in its entirety.

Rev 1006.04 sets forth the accounting record requirements for out-of-state licensees. Rev 1006.04(a) requires that out-of-state New Hampshire licensed wholesalers record tobacco product sales into New Hampshire separately from all other sales. Rev 1006.04(b) requires that out-of-state New Hampshire licensed wholesalers maintain the New Hampshire sales invoices separately. Rev 1006.04 is being repealed in its entirety.

Rev 1006.05 on records of retail prices for all tobacco products is being readopted and renumbered to reflect the repeal of Rev 1006.03 and Rev 1006.04.


New Hampshire Department of Revenue Administration
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