The Tobacco Tax was enacted in 1939. The tax is levied on the retail consumer but is pre-collected and paid by the wholesaler. The payment of the tax on cigarettes is evidenced by the placement of stamps on the product. The payment of tax on Other Tobacco Products "OTP" is evidenced by the filing of a monthly return.
Reports
Related Links
Tobacco Tax "Frequently Asked Questions"
Tobacco Tax Laws
Tobacco Tax Rules
Tobacco Tax Forms and Instructions
Portable Document Format (.pdf). Visit nh.gov for a list of free .pdf readers for a variety of operating systems.
New Hampshire Department of Revenue Administration
Governor Hugh Gallen State Office Park
109 Pleasant Street (Medical & Surgical Building), Concord NH
(603) 230-5000 |
TDD Access Relay NH: 1-800-735-2964 |
fax: (603) 230-5945
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