RSA 78:2 Tax Imposed.

I. A tax on all cigarettes and little cigars sold at retail in this state is imposed upon the consumer at the rate of $1.78 for each package containing 20 cigarettes or little cigars or at a rate proportional to such rate for packages containing other than 20 cigarettes or little cigars.
II. (a) A tax on all other tobacco products sold at retail in this state is imposed on tobacco products other than cigarettes, except electronic cigarettes, at a rate of 65.03 percent of the wholesale sales price.
(b) A tax upon electronic cigarettes sold at retail in this state is imposed as follows:
(1) For closed cartridges or containers of liquid or other substances containing nicotine that are not intended to be opened, at a rate of $0.30 per milliliter on the volume of the li