RSA 78:11 Affixing Stamps.

I. A wholesaler shall affix stamps to each package of 20 or 25 cigarettes or little cigars sold or distributed to a retailer in this state.
II. Every wholesaler shall keep a sufficient number of recently purchased stamps on hand at any premises in this state where cigarettes or little cigars are possessed, stored, or sold, including a foreign state's tax stamps or indicia if the wholesaler is currently and legitimately doing business in that state, to pay the tax due on all cigarettes and little cigars present at the premises at any given time; provided, however, that the wholesaler shall affix the stamps before it transfers possession of the cigarettes or little cigars to a retailer in this state. For purposes of this paragraph, "recently purchased" means within the previous