RSA 78:1 Definitions.

Title: V - TAXATION Chapter: 78 - TOBACCO TAX

As used in this chapter:
I. (a) "Cigarette" in conformity with RSA 541-C:2, IV, means any product that contains nicotine, is intended to be burned or heated under ordinary conditions of use, and consists of or contains:
(1) Any roll of tobacco wrapped in paper or in any substance not containing tobacco; or
(2) Tobacco, in any form, that is functional in the product, which, because of its appearance, the type of tobacco used in the filler, or its packaging and labeling, is likely to be offered to, or purchased by, consumers as a cigarette; or
(3) Any roll of tobacco wrapped in any substance containing tobacco which, because of its appearance, the type of tobacco used in the filler, or its packaging and labeling, is likely to be offered to, or purchased by, con

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