This bill seeks to centralize the licensing, auditing, and enforcement of wholesale and retail e-cigarette sales under the liquor commission's authority. Key provisions include the issuance of Tobacco tax certificates by the Department of Revenue Administration and the establishment of licenses for the manufacture and sale of tobacco products and e-cigarettes. The bill amends RSA 78:23 to require the liquor commission to be notified of any violations by retailers, wholesalers, or manufacturers that lead to penalties or license suspensions. It also expands the definitions of "tobacco products" and "e-cigarettes" to encompass a wider range of items, including e-liquids, and introduces new definitions for "tobacco products wholesaler." Retailers are mandated to maintain accurate records of all tobacco products bought and sold for three years, enhancing regulatory oversight and compliance with federal laws. Additionally, the bill introduces new regulations for manufacturers and wholesalers, requiring them to register with the Secretary of State, obtain a tobacco tax certificate, and secure a specific license to operate. It establishes new sections in RSA 178 detailing the requirements for these entities, including record-keeping and notification to the liquor commission if they cease operations. The bill replaces the term "license" with "license" and introduces "tobacco tax certificate" throughout relevant sections, clarifying the application and renewal process. It outlines penalties for violations, including criminal penalties for selling without the appropriate licenses and certificates, and emphasizes the importance of compliance and record-keeping. The effective date for these changes is set for 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
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