Revision: Dec. 24, 2022, 11:25 a.m.
2023 SESSION
23-0692.0
08/05
HOUSE BILL [bill number]
AN ACT relative to removing the exemption for premium cigars from the tobacco tax.
SPONSORS: [sponsors]
COMMITTEE: [committee]
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ANALYSIS
This bill removes the exemption for premium cigars from the tobacco tax.
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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Matter which is either (a) all new or (b) repealed and reenacted appears in regular type.
23-0692.0
08/05
STATE OF NEW HAMPSHIRE
In the Year of Our Lord Two Thousand Twenty Three
AN ACT relative to removing the exemption for premium cigars from the tobacco tax.
Be it Enacted by the Senate and House of Representatives in General Court convened:
1 Other Tobacco Products; Premium Cigars. Amend RSA 78:1, VII to read as follows:
VII. "Other tobacco products" means tobacco products other than "cigarettes," as defined in RSA 78:1, I. [The term does not include "premium cigars," as defined in RSA 78:1, IX.]
2 Definitions; Tobacco Products. Amend RSA 78:1, XIII to read as follows:
XIII. "Tobacco products" means any product containing, made, or derived from tobacco or nicotine that is intended for human consumption, including but not limited to cigarettes, electronic cigarettes, loose tobacco, smokeless tobacco, and cigars. Tobacco products shall not include [premium cigars or] any product that has been approved by the United States Food and Drug Administration for sale as a tobacco cessation product and is being marketed and sold exclusively for such approved use.
3 Tax Imposed; Premium Cigars. Amend RSA 78:2, II(c) to read as follows:
(c) The tax under this paragraph may be rounded to the nearest cent if the commissioner determines that the amount of tax would not thereby be made materially disproportionate. [No such tax shall be imposed on premium cigars.]
4 Repeal. RSA 78:1, IX, relative to the definition of premium cigars, is repealed.