DRA offers tobacco tax training

Sessions review the responsibilities of retailers and recent statute changes

A series of tobacco tax training sessions for New Hampshire retailers will wind down this month, with two final events planned in Concord and Plymouth.

Conducted by the New Hampshire Department of Revenue Administration, the training sessions review the responsibilities of retailers and recent statute changes, including e-cigarettes and vaping products, that took effect on Jan. 1.

That’s when the tobacco tax began being imposed on e-cigarettes. Under the statute, every manufacturer, wholesaler, retailer and sampler in the business of selling or distributing e-cigarettes in the state is required to register with the Secretary of State and obtain a license issued by DRA (for manufacturers and wholesalers) or the New Hampshire Liquor Commission (for retailers and samplers).

Wholesalers are responsible for remitting the tobacco tax payment to DRA. However, retailers may only purchase tobacco products from licensed wholesalers and must obtain documentation from the wholesaler to prove that the tax has been paid on the products in their retail inventory.

In the case of e-cigarettes, the retailer should obtain the invoice from a New Hampshire licensed wholesaler stating that the tax has been charged for the tobacco products, and keep that invoice on premise. During a compliance check, invoices provided by the retailer will be reviewed to verify that the tax has been charged and products on the invoice will be compared to the inventory taken.

“While the payment itself is made by wholesalers, there are a number of responsibilities required of retailers regarding Tobacco Tax compliancy, including purchasing requirements, verifications, record keeping and documentation,” said DRA Commissioner Lindsey Stepp. “We are offering training sessions to provide information on how to become and/or remain compliant and to support retailers as this group navigates new regulations.”

The trainings have already been held in Nashua, Keene, Berlin, Manchester and Hampton.

The remaining sessions will be held:

• Feb. 20, 9 a.m. to noon, Department of Revenue Administration, 109 Pleasant St., Concord

• Feb. 27 9:30 a.m. to noon, Pease Public Library, 1 Russell St., Plymouth

• March 5, 9 a.m. to noon, Manchester Health Department- Carol Rines Center, 1528 Elm St., Manchester

Reservations are required for training sessions and class sizes are limited. To register, email tobacco@dra.nh.gov or call 603-230-4359.