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Rev 1000 various - Tobacco Tax

Rev 1000 contains the rules governing the tobacco tax, RSA 78. This proposal implements the 2019 legislative changes to (1) simplify, clarify, and modernize the tobacco tax law in Chapter 178 of the Laws of 2019, and (2) impose the tobacco tax on electronic cigarettes (or “e-cigarettes,” among other names) in Chapter 346:92-94 of the Laws of 2019, effective January 1, 2020. The intended changes below are being made according to Chapters 178 and 346:92-94, including to update statutory references, and for clarification purposes generally.
Rev 1001.041 and Rev 1001.042, respectively, are being adopted to define “electronic cigarette” and “little cigar.” Rev 1001.02, Rev 1001.03, Rev 1001.05, Rev 1001.06, Rev 1001.09-.12, Rev 1001.14, Rev 1001.18, Rev 1001.20, and Rev 1001.21, also definitions, are being readopted with amendments. Rev 1001.17 defining “sub-jobber,” and Rev 1001.19 defining “usable,” are being repealed.
Rev 1003.021 and Rev 1009.021 are being adopted to specify the wholesaler’s accounting required under RSA 78:13, III. Rev 1003.04 is being adopted to implement the tobacco tax on e-cigarettes, as provided in Chapter 346:92-94 of the Laws of 2019. Rev 1003.05 and Rev 1003.06, respectively, are being adopted to clarify the “wholesale sales price” among related persons and the payment of tax on free tobacco products.
The following rules are being readopted with amendments: Rev 1002.01 on the requirement for use of stamps; Rev 1003.01 on documentation of tax paid for tobacco products other than cigarettes (or “OTP”); Rev 1005.05 on refunds for stamps; Rev 1007.02 on consumer reporting and payment; Rev 1008.01 on the confidentiality of Department records; Rev 1008.05 on posting a tobacco tax license; Rev 1008.07 on the denial, suspension, or revocation of a tobacco tax license; and Rev 1011.01 on the seizure, forfeiture, and destruction of illegal tobacco products.
The following rules are being amended: Rev 1003.02(a) intro and (e) on OTP tax liability; Rev 1003.03(a) intro on credits or refunds for returned OTP; Rev 1005.03 by amending (c) and inserting (d) on purchases of tax stamps on credit; Rev 1006.01(a) on accounting records definitions; Rev 1006.02 by inserting (a) and (b) and amending and renumbering the existing (a) intro, (a)(4), (6), (8), (11), (21), (22), and (30) as (c) intro, (c)(4), (6), (8), (11), (21), (22), and (30)on the content and maintenance of accounting records; Rev 1007.01(a) on the administration of cigarette tax reports; Rev 1008.03(a) and (b) on tobacco tax licenses; Rev 1008.04(a) intro and (a)(2) on tobacco tax license applications generally; Rev 1008.06 (a) intro on discontinuing operations; Rev 1009.02(a) intro, (a)(8), and (9) on the manufacturer’s report; Rev 1009.04 on Form AU-202, “Resident Wholesaler Cigarette Tax Report” by inserting (d)-(h); Rev 1009.07(a) on Form CD-92, “Notice of Intent to Return Damaged or Obsolete Cigarettes to Manufacturer”; Rev 1009.08(a) on Form DP-31, “Application for Tobacco Tax License”; Rev 1009.09(a) on Form 151, “Wholesalers’ Other Tobacco Products Tax Return”; and Rev 1009.10(a) on Form AU-215, “Consumer Tobacco Products Tax Return.”

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