HB 1699-FN-A - AS INTRODUCED
2020 SESSION
20-3099
10/01
HOUSE BILL 1699-FN-A
AN ACT relative to a tax on electronic cigarettes.
SPONSORS: Rep. Ames, Ches. 9; Rep. Martin, Hills. 23
COMMITTEE: Ways and Means
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ANALYSIS
This bill increases the tax on electronic cigarettes under the tobacco tax to 40 percent of the wholesale sales price.
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Explanation: Matter added to current law appears in bold italics.
Matter removed from current law appears [in brackets and struckthrough.]
Matter which is either (a) all new or (b) repealed and reenacted appears in regular type.
20-3099
10/01
STATE OF NEW HAMPSHIRE
In the Year of Our Lord Two Thousand Twenty
AN ACT relative to a tax on electronic cigarettes.
Be it Enacted by the Senate and House of Representatives in General Court convened:
1 Tobacco Tax; Tax Imposed on Electronic Cigarettes. RSA 78:2, II(b) is repealed and reenacted to read as follows:
(b) A tax upon electronic cigarettes sold at retail in this state is imposed at a rate of 40 percent of the wholesale sales price of cartridges or containers of any liquid or other substance containing nicotine that is intended to be used with or in an electronic cigarette device, regardless of whether the liquid or other substance is in a closed cartridge or container that is not intended to be opened, or in a cartridge or container that is intended to be opened. In the case of electronic cigarettes sold as packages containing both a device or devices and any cartridge or container of any liquid or other substance containing nicotine, the 40 percent tax shall be imposed on the wholesale sales price of the package.
2 Effective Date. This act shall take effect October 1, 2020.
20-3099
12/17/19
HB 1699-FN-A- FISCAL NOTE
AS INTRODUCED
AN ACT relative to a tax on electronic cigarettes.
FISCAL IMPACT:
Due to time constraints, the Office of Legislative Budget Assistant is unable to provide a fiscal note for this bill, as introduced, at this time. When completed, the fiscal note will be forwarded to the House Clerk's Office.