the state of
New Hampshire
State Legislative Info
GOVERNOR
Christopher Sununu
State House
107 North Main Street
Concord, NH 03301
Phone: (603) 271-2121
Fax: (603) 271-7680
THE SENATE
Secretary of the Senate
Tammy L. Wright
107 North Main Street
Concord, NH 03301
Phone: (603) 271-3420
THE house
Chief Clerk
Paul C. Smith
State House Room 317
107 North Main Street
Concord, NH 03301
Phone: (603) 271-2548
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New Hampshire CALLS TO ACTION
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New Hampshire LAWS & TAXES
laws
- E-cigarettes and liquid nicotine must be sold in original manufacturer packaging.1
- Sale or distribution of vapor products and liquid nicotine to persons under age 18 is prohibited.2
- The distribution of free vapor products or liquid nicotine is restricted to locations inaccessible to persons under age 18 or to a licensed retail tobacco store.3
- No person under 18 years of age shall purchase, attempt to purchase, possess, or use any tobacco product, e-cigarette, or liquid nicotine.4
- New Hampshire’s Indoor Smoking Act has been amended to prohibit the use of vapor products where smoking is prohibited.6
Tobacco/Vapor 21 Law: Federal law passed December 20, 2019 prohibits sales of all tobacco and vapor products to anyone under the age of 21 years old. FDA stated law became effective on that date. States may choose to continue with current age law at the risk of losing federal funding. Newmarket already prohibits sale of tobacco and vapor products to persons under the age of 21 years old.
Flavor Bans: Federal law prohibits the sale of closed system devices (pods, cartridges) containing e-liquid in flavors other than tobacco or menthol.
taxes
- The tax rate for smoke-free tobacco products is 65.03% of the wholesale sales price.5
- Effective January 1, 2020, the tax rate for closed system e-cigarettes is 30¢ per milliliter on the volume of the liquid, and tax rate for open system e-cigarettes is 8% of the wholesale sales price of the container of liquid.5
- New Hampshire State Liquor Commission
- New Hampshire Chapter 126-K Youth Access to and Use of Tobacco Products
- New Hampshire Chapter 126-K Youth Access to and Use of Tobacco Products Section 126-K:5
- New Hampshire Chapter 126-K Youth Access to and Use of Tobacco Products Section 126-K:6
- New Hampshire Department of Revenue Administration Tobacco Tax FAQs
- New Hampshire House Bill 511
Updated February 2023
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