The bill SB 80-FN seeks to consolidate the licensing, auditing, and enforcement responsibilities for the sale of wholesale and retail e-cigarettes under the New Hampshire Liquor Commission. It introduces significant amendments to existing laws, including the requirement for manufacturers and wholesalers to obtain both a license and a tobacco tax certificate to operate legally. The bill mandates that wholesalers purchase tobacco products only from licensed manufacturers and maintain accurate transaction records for at least three years. It also establishes penalties for selling tobacco products without the appropriate licenses and outlines the process for seizing products in cases of tax evasion. Key changes include the replacement of the term "licenses" with "tobacco tax certificates" and the introduction of new definitions for "tobacco products manufacturer" and "tobacco products wholesaler."

Additionally, the bill emphasizes the importance of maintaining public records regarding licenses and tax certificates, ensuring transparency in the tobacco industry. It sets annual licensing fees for manufacturers and wholesalers, requires notification to authorities upon ceasing operations, and outlines the conditions for renewal of tobacco tax certificates. The bill also details the grounds for denial of applications based on prior revocations or financial irresponsibility. While it is expected to generate additional revenue through new licensing fees, the bill does not allocate funding for the additional responsibilities assigned to the Liquor Commission, which anticipates needing four new positions to manage these duties effectively. The legislation is set to take effect on July 1, 2025, aiming to enhance regulatory oversight and compliance within the tobacco market.

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
SB80 text: 78:23, 126-K:2, 175:1, 178:2, 178:19-a, 179:58