This bill seeks to centralize the licensing, auditing, and enforcement of wholesale and retail e-cigarette sales under the liquor commission, introducing new provisions for the issuance of tobacco tax certificates by the Department of Revenue Administration. It redefines "tobacco product" to include any product made from tobacco or nicotine intended for human consumption, while excluding premium cigars and FDA-approved cessation products. The definition of "e-cigarette" is also expanded to cover various electronic smoking devices and e-liquids. Key amendments include the requirement for all retail sales of tobacco products to be recorded on cash registers, and retailers must purchase products from licensed wholesalers while maintaining accurate transaction records for inspection.

Additionally, the bill modifies existing laws to require manufacturers and wholesalers to register with the Secretary of State and obtain a tobacco tax certificate before selling tobacco products. It replaces the term "license" with "tobacco tax certificate" throughout the relevant sections, clarifying the application and renewal processes. The legislation establishes penalties for selling tobacco products without the appropriate licenses and tax certificates, and it outlines the grounds for suspension or revocation of a tobacco tax certificate, including failure to file reports or submitting false information. The act is set to take effect on July 1, 2025, enhancing regulatory oversight and compliance within New Hampshire's tobacco industry.

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
Version adopted by both bodies: 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
CHAPTERED FINAL VERSION: 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