When does a wholesaler file the Form DP-151 and pay the tax?Īll wholesalers are required to report and pay the tax due on tobacco products other than cigarettes and stamped little cigars on a monthly basis by filing Form DP-151. Form DP-151 is available online or by calling the Department's Forms Line at (603) 230-5001. If little cigars are sold in packages other than 20 or 25 sticks, the wholesaler is required to file on a monthly basis Form DP-151, "Wholesalers' Other Tobacco Product Tax Return", to report the number of sticks sold and pay the tax due.Ī wholesaler shall demonstrate that it paid the tax due on tobacco products other than cigarettes and stamped little cigars by filing on a monthly basis Form DP-151, including an accounting of all such tobacco products transferred to and from any premises in this state (effective January 1, 2020), and paying the tax due. Forms AU-201 and AU-202 are available online or by calling the Department's Forms Line at (603) 230-5001. Since the tax is paid when the wholesaler purchases the stamps, to report the cigarettes and little cigars that have been stamped, resident wholesalers are required to file Form AU-202, "Resident Wholesaler Cigarette Tax Report" and non-resident wholesalers are required to file Form AU-201, "Non-Resident Wholesaler Cigarette Tax Report". ![]() ![]() The tax rate for all other tobacco products (OTP), except premium cigars, is 65.03% of the wholesale sales price.Īll taxes upon tobacco products are direct taxes upon the consumer at retail and when purchased from a licensed retailer are conclusively presumed to be pre-collected by the wholesaler who shipped or transported the tobacco products to a retailer in this state (RSA 78:2, III).Ī wholesaler shall demonstrate that it paid the tax due on cigarettes and little cigars by affixing stamps purchased from the Department to each package of 20 or 25.The tax rate for open system e-cigarettes is 8% of the wholesale sales price of the container of liquid or other substance containing nicotine (effective January 1, 2020).The tax rate for closed system e-cigarettes is $0.30 per milliliter on the volume of the liquid or other substance containing nicotine as listed by the manufacturer (effective January 1, 2020).The tax rate for each package containing 25 cigarettes or little cigars is $2.23 per package.The tax rate for each package containing 20 cigarettes or little cigars is $1.78 per package.Tobacco products include, but are not limited to, cigarettes, little cigars, electronic cigarettes (or "e-cigarettes", among other names), loose tobacco, smokeless tobacco and cigars. It is a tax on all tobacco products other than premium cigars sold to consumers in this state under RSA Chapter 78 and NH Code of Administrative Rules, Rev 1000. Is there a tax on cigarettes I buy on the Internet?. ![]() ![]()
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