RSA 78:15 Documentation Required.

I. Every manufacturer, wholesaler, and retailer shall keep a complete and accurate record of all tobacco products manufactured, purchased, or otherwise acquired and a complete and accurate record relating to the sale of those products.
II. Every sampler shall keep complete and accurate records of the tobacco products distributed free to consumers in New Hampshire for promotional purposes.
III. All statements and records required by this section shall be preserved for a period of 3 years.
IV. Wholesalers, retailers, and samplers shall maintain their statements and records at the places of business identified in their tobacco tax certificates for a period of 12 months from the date of manufacture, purchase, acquisition, or sale, whichever is later.
V. The recor