Section Rev 1002.02 - Free Tobacco Products(a) Prior to distributing free tobacco products to consumers for promotional purposes, a sampler shall ship them to a New Hampshire licensed wholesaler.(b) A wholesaler receiving free tobacco products pursuant to (a) above shall: (1) Remit payment of the tax with Form DP-151, "Wholesalers' Other Tobacco Products Tax Return," in accordance with Rev 1009.09; and(2) Provide documentation to evidence tax paid to the sampler, as required in Rev 1003.01.(c) The wholesaler shall be responsible for obtaining reimbursement from the sampler for the cost of the tax.N.H. Admin. Code § Rev 1002.02
#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 (formerly Rev 1002.05); ss by #10536, eff 3-6-14
Amended by Volume XXXVIII Number 41, Filed October 11, 2018, Proposed by #12639, Effective 9/29/2018, Expires 9/29/2028.