Tobacco Directory

The Tobacco Directory is a list of brand families of tobacco manufacturers that have provided current and accurate certifications under RSA 541-D. Under RSA 541-D:3, III, it is unlawful for any person to affix a stamp on, sell, offer, possess for sale in New Hampshire, or import for personal consumption in New Hampshire cigarettes of a manufacturer or brand family not included in the directory.  

Find the Tobacco Directory here: Products (nh.gov)

• New Hampshire RSA 541-D (Tobacco Product Manufacturers’ Failure to Comply) imposes several specific duties on both tobacco manufacturers and tobacco wholesalers in an effort to obtain compliance with duties of tobacco manufacturers under RSA 541-C (Tobacco Manufacturers Not Entering Master Settlement Agreement).
• Tobacco product manufacturers must provide and certify information regarding their compliance activities to the New Hampshire attorney general. A manufacturer’s products may only be offered for sale in New Hampshire after full and accurate compliance. Additionally, licensed wholesalers must provide information about tobacco sales and will be held accountable for transactions with non-complying manufacturers.
• For both manufacturers and licensed wholesalers, failure to comply with the required certification and other duties under RSA 541-D and RSA 541-C may result in serious penalties.
• Read more about the Tobacco Master Settlement Agreement (MSA) on the National Association of Attorneys General’s Center for Tobacco and Public Health webpage. For information about tobacco taxes or tax stamps, visit the New Hampshire Department of Revenue Administration’s Tobacco Forms and Instructions webpage or its Frequently Asked Questions webpage.

Requirements for Tobacco Manufacturers

All tobacco product manufacturers whose cigarettes are sold in New Hampshire are required to complete the form “State of New Hampshire Certification Pursuant to RSA 541-D.” Certification must be made annually by April 30th of the year following any tobacco sales in the state. By filling out this form, the manufacturer certifies that, as of the date of the certification, such manufacturer has either participated in the Tobacco Master Settlement Agreement, or has placed funds in an escrow account and is in full compliance under RSA 541-C.

RSA 541-D (All Tobacco Manufacturers)

• Manufacturers who have participated in the Tobacco Master Settlement Agreement must include a list of brand families on their certification form.
• Any non-participating manufacturer must also list all of its brand families and must further list the number of units sold for each brand family during the preceding year, all brand families that have been sold in the state during the current calendar year and must identify any brand family sold in the state during the preceding calendar year that is no longer being sold in the New Hampshire at the date of certification. Additionally, each non-participating manufacturer will be required to list the name of any manufacturer of such brand families in the preceding calendar year.
• Note that this is a continuing duty, and both participating and non-participating manufacturers must update the list of brand families 30 days prior to adding or modifying any of the brand families by submitting a supplemental certification to the attorney general.
• Non-participating manufacturers will also be required to certify that they are registered to do business in New Hampshire, or they must identify and provide notice regarding the appointed agent for service of process in the state. Note that information regarding the registered agent must be current. Any non-participating manufacturer must provide notice to the attorney general 30 days prior to termination of the authority of an agent and shall provide proof of a new agent within 5 days of the termination of existing agent. Failure to appoint or designate an agent is deemed to be an appointment of the secretary of state as such agent. (See NH Secretary of State Corporate Division website for a partial agent listing of entities that may be willing to act as agents.)
• Additionally, non-participating manufacturers must certify information pertaining to the establishment of a qualified escrow fund, including the name, address and telephone number of the financial institution where the escrow account has been established, detailed information regarding deposits made in the fund for cigarettes sold in the state during the preceding year, as well as the details of any withdrawals made from the fund.
• Tobacco product manufacturers must maintain all invoices and documentation of sales and information relied upon for this certification for a period of five years, unless they are otherwise required to maintain them for a greater period of time.
• Once a tobacco product manufacturer has provided a current and accurate certification conforming to RSA 541-D, the manufacturer and a list of its brand families will be included on the tobacco directory. No manufacturer will be included in the tobacco directory until it has:
  • provided the proper certification
  • provided information regarding its status to do business in New Hampshire or information regarding its registered agent
  • affirmed the brand families deemed to be its cigarettes for the purpose of the statutes
  • satisfied the attorney general that it has fulfilled its obligations under RSA 541-C.
• The tobacco directory will be updated by adding and removing manufacturer names as needed.
• The attorney general may require both licensed wholesalers and/or manufacturers to supply the attorney general with any additional information to enable the attorney general to determine whether a tobacco product manufacturer is in compliance, including samples of the packaging or labeling of each brand family.

RSA 541-C (Non-Participating Tobacco Manufacturers)

• In addition, non-participating manufacturers are required to fill out quarterly forms certifying their compliance with RSA 541-C. Such forms include detailed sales data, together with a calculation of any escrow amount due pursuant to RSA 541-C. 
• This requirement is in addition to the certification required under RSA 541-D. If a company does not provide each form required by the State, it may not be included on the tobacco directory.

Requirements for Licensed Tobacco Wholesalers

All licensed wholesalers are responsible for ensuring that they do not affix a stamp to any package or container of cigarettes manufactured by a tobacco product manufacturer or brand family not listed in the tobacco directory.

• The affixation of a stamp to cigarettes of any non-listed tobacco product manufacturer, or the sale, offer of sale, or possession for sale of such cigarettes in the State of New Hampshire is unlawful and could subject the wholesaler to penalties.
• Within 20 days following the end of each quarter, licensed wholesalers must submit information, as requested by the attorney general, to help facilitate compliance with this statute. This information must include (although more may be required): a list by brand family of the total number of cigarettes (or the equivalent stick count in the case of roll your own tobacco) for which the stamping agent affixed stamps during the previous calendar quarter, or for which it otherwise paid the tax due for such cigarettes. The licensed wholesaler is required to maintain, and make available to the attorney general, all invoices and documentation of sales of any non-participating manufacturer cigarettes for a period of five years.
• The attorney general may require both licensed wholesalers and/or manufacturers to supply the attorney general with any additional information to enable the attorney general to determine whether a tobacco product manufacturer is in compliance, including samples of the packaging or labeling of each brand family.

Penalties for Non-Compliance

If it is determined that any person has violated the requirements of RSA 541-D:3, III, or any rule adopted thereto, the commissioner may:

1. Revoke or suspend the license of any stamping agent.
2. Impose a civil penalty in an amount not exceeding the greater of 500% percent of the retail value of the cigarettes sold or $5,000.
3. Deem any cigarettes sold, offered for sale, or possessed for sale in New Hampshire in violation of the statute contraband, subject to seizure and forfeiture.
4. Seek an injunction to restrain a threatened or actual violation of the statute.

The State shall be entitled to recover the costs of investigation, costs of action, and reasonable attorney’s fees. Additional penalties may also apply to non-participating manufacturers who do not place sufficient funds into escrow under RSA 541-C, as listed in that statute.