The bill SB 80-FN seeks to centralize the licensing, auditing, and enforcement of wholesale and retail e-cigarette sales under the jurisdiction of the Liquor Commission, transferring these responsibilities from the Department of Revenue Administration (DRA). Key provisions include the issuance of tobacco tax certificates, which replace the term "licenses" throughout the relevant statutes, and the requirement for manufacturers and wholesalers to obtain these certificates in addition to their licenses. The bill introduces new fees for tobacco licenses, with manufacturers paying $100 and wholesalers $250, while also mandating that wholesalers maintain accurate transaction records for three years. Significant amendments to RSA 78:23 require the Liquor Commission to be notified of any violations leading to penalties or license suspensions.

Furthermore, the bill expands the definition of "tobacco product" to include items made from tobacco or nicotine intended for human consumption, while excluding premium cigars and FDA-approved cessation products. It establishes stricter penalties for selling tobacco products without the appropriate licenses and tax certificates, with fines increasing for repeat offenses. The bill also outlines the conditions under which tobacco tax certificates can be suspended or revoked, including the right to a hearing and appeal. While the bill aims to enhance regulatory compliance and oversight, it does not allocate funding for the additional staffing and resources needed to implement these changes, which are estimated to require four new staff members and associated costs. The act is set to take effect on July 1, 2025.

Statutes affected:
Introduced: 78:23, 126-K:2, 175:1, 178:2, 178:19-a, 179:58
As Amended by the Senate: 78:23, 126-K:2, 175:1, 178:2, 178:19-a, 179:58, 179:57, 78:6, 78:10, 78:14, 78:15, 78:19, 78:26, 78:27
SB80 text: 78:23, 126-K:2, 175:1, 178:2, 178:19-a, 179:58