Bill Text - HB427 (2013)

Relative to tobacco tax laws.


Revision: Dec. 31, 2013, midnight

HB 427 – AS INTRODUCED

2013 SESSION

13-0578

09/04

HOUSE BILL 427

AN ACT relative to tobacco tax laws.

SPONSORS: Rep. Almy, Graf 13

COMMITTEE: Ways and Means

ANALYSIS

This bill clarifies activities which constitute unauthorized sales of tobacco products. The bill also adds records of tobacco stamps sold and tobacco products distributed to required taxpayer records.

This bill was requested by the department of revenue administration.

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Explanation: Matter added to current law appears in bold italics.

Matter removed from current law appears [in brackets and struckthrough.]

Matter which is either (a) all new or (b) repealed and reenacted appears in regular type.

13-0578

09/04

STATE OF NEW HAMPSHIRE

In the Year of Our Lord Two Thousand Thirteen

AN ACT relative to tobacco tax laws.

Be it Enacted by the Senate and House of Representatives in General Court convened:

1 Unauthorized Sales. Amend RSA 78:12-a to read as follows:

78:12-a Unauthorized Sales.

I. Manufacturers, wholesalers, and sub-jobbers shall not sell tobacco products to any licensee who does not possess a valid or current license issued by the commissioner or issued by the liquor commission under RSA 178. Any person who violates the provisions of this section shall be subject to the penalty provisions of RSA 21-J:39.

II. New Hampshire licensed manufacturers engaged in the business of importing, exporting, producing, or manufacturing tobacco products shall sell the products only to licensed wholesalers.

III. New Hampshire licensed wholesalers engaged in business in this state shall purchase all unstamped tobacco products directly from a New Hampshire licensed manufacturer, and shall sell all products to licensed wholesalers, sub-jobbers, vending machine operators, retailers, and those persons exempted from the tobacco tax under RSA?78:7-b.

IV. Sub-jobbers shall only re-sell tobacco products to other licensed sub-jobbers, vending machine operators, retailers, and those persons exempted from the tobacco tax under RSA 78:7-b.

V. Any person who violates the provisions of this section shall be subject to the penalty provisions of RSA 21-J:39.

2 Required Taxpayer Records. Amend RSA 78:18 to read as follows:

78:18 Required Taxpayer Records. The commissioner shall adopt rules, pursuant to RSA 541-A, relative to the form for records of tobacco stamps and of all tobacco products manufactured, produced, purchased, distributed, and sold. Each manufacturer, wholesaler, sub-jobber, vending machine operator and retailer shall keep complete and accurate records of all tobacco stamps and all such tobacco products manufactured, produced, purchased, distributed, and sold. Such records shall be safely preserved for 3 years in such manner as to insure permanency and accessibility for inspection by the commissioner and the commissioner’s authorized agents. The commissioner and the authorized agents may examine the books, papers and records of any manufacturer, wholesaler, sub-jobber, vending machine operator or retailer doing business in this state, for the purpose of determining whether the tax imposed by this chapter has been fully paid, and they may investigate and examine the stock of tobacco products in or upon any premises where such tobacco products are possessed, stored or sold, for the purpose of determining whether the provisions of this chapter are being obeyed. Each sampler shall keep complete and accurate records of tobacco products distributed free to consumers in New Hampshire for promotional purposes. The commissioner and the commissioner’s authorized agents may examine such records.

3 Effective Date. This act shall take effect 60 days after its passage.