Section Rev 1002.01 - Requirement for Use of Stamps(a) A wholesaler who satisfies RSA 78:2, III shall demonstrate that it paid the tax due on cigarettes and little cigars sold or distributed to a retailer in this state by affixing "A", "B", or "C" stamps purchased from the department to each package of 20 or 25 by a heat transfer stamp method, either manually or mechanically, before the wholesaler transfers possession to the retailer.(b) The "A" stamp shall: (1) Be affixed to individual packages containing 25 cigarettes or little cigars which are purchased from manufacturers participating in the Master Settlement Agreement, pursuant to RSA 541-C:3, I(a), or from manufacturers not participating in the Master Settlement Agreement, pursuant to RSA 541-C:3, I(b); and(2) Have a value equal to the tax rate established in RSA 78:2, I for packages of 20 cigarettes or little cigars, multiplied by 125%.(c) The "B" stamp shall: (1) Be affixed to individual packages containing 20 cigarettes or little cigars which are purchased from manufacturers participating in the Master Settlement Agreement, pursuant to RSA 541-C:3, I(a); and(2) Have a value equal to the tax rate established in RSA 78:2, I for packages of 20 cigarettes or little cigars.(d) The "C" stamp shall: (1) Be affixed to individual packages containing 20 cigarettes which are purchased from manufacturers not participating in the Master Settlement Agreement, pursuant to RSA 541-C:3, I(b); and(2) Have a value equal to the tax rate established in RSA 78:2, I for packages of 20 cigarettes.(e) Pursuant to RSA 78:11, II, every wholesaler shall keep on hand at each premises in this state where cigarettes or little cigars are possessed, stored, or sold, enough stamps purchased within the previous 90 days to pay the tax due on all cigarettes and little cigars present at the premises at any given time.(f) For cigarettes and little cigars in packages of other than 20 or 25, or too small to affix a stamp, or for RYO, a wholesaler who satisfies RSA 78:2, III shall, in lieu of stamps, keep documentation to demonstrate that it paid the tax due, and otherwise comply with the reporting and payment requirements for OTP, as provided in Rev 1003.(g) Each invoice issued by a wholesaler shall state that the tax has been collected.(h) A stamp affixed to an individual package shall be deemed to comply with this section only if: (1) A single stamp is affixed to each package;(2) The stamp is at least 75% visible; and(3) The stamp's numerical designation is legible.N.H. Admin. Code § Rev 1002.01
#4158, eff 11-3-86; ss by #4707, eff 11-21-89; ss by #5301, eff 12-26-91; ss by #6662, eff 12-25-97; ss by #8526, eff 12-21-05; ss by #10536, eff 3-6-14
Amended by Volume XXXV Number 32, Filed August 13, 2015 , Proposed by #10883, Effective 7/11/2015, Expires7/11/2025.Amended by Volume XXXVII Number 41, Filed October 12, 2017, Proposed by #12389, Effective 9/27/2017, Expires 9/27/2027.Amended by Volume XL Number 24, Filed June 11, 2020, Proposed by #130496/4/2020, Expires 6/4/2030 (See Revision Note at chapter heading for Rev 1000).Amended by Volume XLII Number 49, Filed December 8, 2022, Proposed by #13490, Effective 11/15/2022, Expires 11/15/2032