178:19-f Tobacco Product Wholesaler. –
I. No tobacco products wholesaler shall engage in the business of selling or distributing tobacco products, including e-cigarettes, in this state, unless it is registered with the secretary of state, it has obtained a tobacco tax certificate from the department of revenue administration, and it is licensed as a tobacco products wholesaler in this state, as applicable.
II. A wholesaler shall have a separate license for each location.
III. The fees for wholesaler licenses and license renewals shall be as determined in RSA 178:29, V-a(a) and (d).
IV. All wholesale tobacco licensees shall purchase their tobacco products from a licensed tobacco products manufacturer as defined in RSA 175:1 LXIV-f.
V. Any wholesaler of tobacco products, including e-cigarettes, that ceases business operations requiring a license under this chapter during the license period shall inform the liquor commission in writing and relinquish its license to the liquor commission within 30 days after ceasing business operations.
VI. Each wholesaler shall keep complete and accurate records of all tobacco stamps purchased and all tobacco products manufactured, produced, imported, distributed, bought, and sold in this state. Complete records shall be safely preserved for 3 years to ensure permanency and accessibility for inspection by the liquor commission.
VII. The commission shall adopt rules under RSA 541-A relative to this section.