The affixation of a stamp to cigarettes of any non-listed tobacco product manufacturer, or the sale, offer of sale, or possession for sale of such cigarettes in the state of New Hampshire is unlawful and could subject the wholesaler to penalties.
Within 20 days following the end of each quarter, and for 2004 only by February 15, 2004, licensed wholesalers must submit information, as requested by the attorney general, to help facilitate compliance with this statute. This information must include (although more may be required): a list by brand family of the total number of cigarettes (or the equivalent stick count in the case of roll your own tobacco) for which the stamping agent affixed stamps during the previous calendar quarter, or for which it otherwise paid the tax due for such cigarettes. The licensed wholesaler is required to maintain, and make available to the attorney general, all invoices and documentation of sales of any non-participating manufacturer cigarettes for a period of five years.
The attorney general may require both licensed wholesalers and/or manufacturers to supply the attorney general with any additional information to enable the attorney general to determine whether a tobacco product manufacturer is in compliance, including samples of the packaging or labeling of each brand family.
New Hampshire Department of Justice
1 Granite Place South | Concord, NH | 03301