RSA 78:4 Consumer Reporting and Payment.

I. A consumer who purchases, imports, receives, or otherwise acquires tobacco products from a person, other than a person licensed to sell tobacco products under RSA 178, without documentation to evidence tax paid under this chapter shall file, on or before the last day of the month following each month in which such tobacco products were acquired, a return. With the return the consumer shall remit payment of the tax imposed by this chapter at the rate provided in RSA 78:2 for the type of tobacco product purchased based on the cost of the product to the consumer. The return shall report the number and type of tobacco products purchased, imported, received, or otherwise acquired during the previous calendar month and any additional information the commissioner may require.
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