RSA 78:7 Tobacco Product Sales Between Licensees and Certificate Holders.

I. No manufacturer or wholesaler shall sell tobacco products in this state to any manufacturer, wholesaler, retailer, or sampler that does not possess an appropriate tobacco tax certificate issued by the commissioner and license issued by the liquor commission under RSA 178.
II. A manufacturer shall sell tobacco products, without indicia of tax paid under RSA 78:10 or RSA 78:14, as applicable, only to a wholesaler licensed by this state.
III. A wholesaler shall purchase tobacco products, without indicia of tax paid under RSA 78:10 or RSA 78:14, as applicable, only from a manufacturer or wholesaler licensed by this state under RSA 178 and holding a tobacco tax certificate issued under this chapter.
IV. A wholesaler shall sell tobacco products to a retailer or sample