New Hampshire’s tobacco tax, set out in RSA Chapter 78 and administered by the Department of Revenue Administration, charges $1.78 per 20-pack of cigarettes, 65.03% of the wholesale price on most other tobacco products, and either $0.30 per milliliter or 8% of wholesale on e-cigarettes depending on the device type. Premium cigars are fully exempt. Wholesalers pre-collect the tax and file monthly returns; retailers license separately through the Liquor Commission.
Cigarettes and Little Cigars
Under RSA 78:2, every pack of 20 cigarettes or little cigars sold at retail carries a $1.78 excise tax.1New Hampshire General Court. New Hampshire Code 78:2 – Tax Imposed A 25-count pack is taxed at $2.23, the proportional per-stick figure.2NH Department of Revenue Administration. Tobacco Tax Little cigars are treated the same as cigarettes because the statute defines them as rolls of tobacco likely to be bought as cigarettes based on appearance or packaging.3New Hampshire General Court. New Hampshire Code 78:1 – Definitions
The tax is legally imposed on the consumer, but you never pay it at the register as a separate line. Wholesalers buy tax stamps from the DRA and affix one to every pack before it ships to a retailer, so the tax is already built into the shelf price.2NH Department of Revenue Administration. Tobacco Tax A pack without a New Hampshire stamp is a sign something is wrong in the supply chain.
Other Tobacco Products and the Premium Cigar Exemption
Smokeless tobacco, pipe tobacco, snuff, and non-premium cigars are taxed at 65.03% of the wholesale sales price.1New Hampshire General Court. New Hampshire Code 78:2 – Tax Imposed This is an ad valorem rate, so the tax rises or falls with the wholesale cost rather than being fixed per unit.
Premium cigars sit outside the tax entirely. RSA 78:2 states plainly that “no such tax shall be imposed on premium cigars,”1New Hampshire General Court. New Hampshire Code 78:2 – Tax Imposed and the definition of “other tobacco products” in RSA 78:1 expressly excludes them.3New Hampshire General Court. New Hampshire Code 78:1 – Definitions
E-Cigarettes and Vapor Products
New Hampshire splits e-cigarette taxation into two rates based on device design, both effective January 1, 2020.
- Closed systems (pre-filled cartridges or pods not meant to be opened): $0.30 per milliliter of liquid, measured by the volume the manufacturer lists.1New Hampshire General Court. New Hampshire Code 78:2 – Tax Imposed
- Open systems (refillable containers of nicotine liquid): 8% of the wholesale sales price.1New Hampshire General Court. New Hampshire Code 78:2 – Tax Imposed
A distributor carrying both types has to keep separate inventory records so each product gets the correct rate.4Centers for Disease Control and Prevention. E-Cigarette Tax
Who Needs a License
Licensing is split between two agencies. Where you fit in the supply chain decides which one you deal with.
Manufacturers and wholesalers get their license from the Department of Revenue Administration under RSA 78:6 and must also register with the Secretary of State. Each location that sells tobacco needs its own license.5New Hampshire Department of Revenue Administration. Rev 1000 Tobacco Tax Rules – Adopted Text Wholesalers also need a tobacco tax certificate from the DRA at $250.6New Hampshire General Court. New Hampshire Code 78:6 – Licenses and Tobacco Tax Certificates Required Apply using Form DP-31 through the Granite Tax Connect portal or by mailing it to the DRA in Concord.
Retailers go through the New Hampshire Liquor Commission, Division of Enforcement and Licensing, under RSA 178.7NH Liquor Commission. Tobacco Product Retailers As of October 2025, retailers may only buy tobacco products from wholesalers who hold active licenses. Every license and certificate has to be displayed at the licensed premises.
The chain itself is regulated too. Manufacturers may sell untaxed product only to licensed New Hampshire wholesalers, and wholesalers may only buy untaxed product from licensed manufacturers or other licensed wholesalers. Before selling to a retailer, the wholesaler has to show proof the tax has been paid, through stamps on cigarette packs or the required tax indicia on other products. Retailers generally cannot buy from or sell to other retailers.8New Hampshire General Court. New Hampshire Code 78:7 – Tobacco Product Sales Between Licensees and Certificate Holders
Monthly Filing and Payment
Wholesalers report tobacco tax every month on two separate forms. Form AU-202, the Resident Wholesaler Cigarette Tax Report, covers cigarette and little cigar stamp activity. Form DP-151, the Wholesalers’ Other Tobacco Products Tax Return, covers smokeless tobacco, pipe tobacco, non-premium cigars, and e-cigarettes.9New Hampshire Department of Revenue Administration. DP-151 Wholesalers’ Other Tobacco Products Tax Return General Instructions
Both returns are due by the 15th of the month after the reporting period.9New Hampshire Department of Revenue Administration. DP-151 Wholesalers’ Other Tobacco Products Tax Return General Instructions The DRA expects detailed records: stamps purchased, total cigarette sticks sold, units of other tobacco products distributed, and ending inventory. For ad valorem items, the wholesale cost on your purchase invoices drives the calculation.
File electronically through Granite Tax Connect for immediate confirmation, or mail paper returns to the Department of Revenue Administration at PO Box 637, Concord, NH 03302-0637.10New Hampshire Department of Revenue Administration. DP-151 Wholesalers’ Other Tobacco Products Tax Return Missing the deadline triggers interest and late filing penalties that accrue daily.
Shipping Into New Hampshire From Another State
If you ship cigarettes, smokeless tobacco, roll-your-own tobacco, or electronic nicotine delivery systems into New Hampshire from out of state, the federal Prevent All Cigarette Trafficking Act (15 U.S.C. §§ 375–378) adds its own compliance layer on top of state rules.
You register in two places. ATF Form 5070.1 goes to the Bureau of Alcohol, Tobacco, Firearms and Explosives with your business information, every location, and an authorized agent for service of process in each state where you do business.11Bureau of Alcohol, Tobacco, Firearms and Explosives. Prevent All Cigarette Trafficking (PACT) Act Registration Form A separate registration goes to New Hampshire’s tobacco tax administrator.
By the 10th of each month, anyone who shipped covered tobacco products into the state the prior month must file a report with the state tobacco tax administrator including a copy or memorandum of every invoice from that period. PACT Act coverage of electronic nicotine delivery systems has been in force since March 27, 2021, so vape shippers are not exempt.11Bureau of Alcohol, Tobacco, Firearms and Explosives. Prevent All Cigarette Trafficking (PACT) Act Registration Form
Contraband and Penalties
Any tobacco products found without the required tax stamps or other tax-paid indicia are treated as contraband and subject to forfeiture. Under RSA 78:18, state officials can seize them on the spot during an inspection, and the state ultimately destroys products the owner cannot clear through administrative appeal.12New Hampshire General Court. New Hampshire Code 78:18 – Contraband and Forfeiture A violator can also face suspension or revocation of the tobacco tax certificate under RSA 78:20 and administrative penalties under RSA 78:21.