Section Rev 1003.04 - E-cigarettes(a) If a container of liquid or other substance containing nicotine that is intended to be opened and used with or in an electronic smoking device is sold packaged with such a device, and the wholesale sales price is not separately stated, the entire package shall be subject to the tax as provided in RSA 78:2, II(b)(2).(b) On or after January 1, 2021, no retailer shall possess with or without an intent to sell, e-cigarettes purchased from a wholesaler before January 1, 2020.(c) If any e-cigarettes are found at any place in this state in violation of (b) above, they shall be contraband tobacco products subject to forfeiture, as provided in RSA 78:18.N.H. Admin. Code § Rev 1003.04
#4707, eff 11-21-89; ss by #5301, eff 12-26-91; ss by #6662, eff 12-25-97; ss by #6662, eff 12-25-97; ss by #8526, eff 12-21-05
Amended by Volume XL Number 24, Filed June 11, 2020, Proposed by #130496/4/2020, Expires 6/4/2030.