1. (a) If a container of liquid or other substance containing nicotine that is intended to be opened and used with or in an electronic smoking device is sold packaged with such a device, and the wholesale sales price is not separately stated, the entire package shall be subject to the tax as provided in RSA 78:2, II(b)(2).
2. (b) On or after January 1, 2021, no retailer shall possess, with or without an intent to sell, e-cigarettes purchased from a wholesaler before January 1, 2020.
3. (c) If any e-cigarettes are found at any place in this state in violation of (b) above, they shall be contraband tobacco products subject to forfeiture, as provided in RSA 78:18.

Source. #13049, eff 6-4-20 (see Revision Note #1 at chapter heading for Rev 1000); ss by #13817, eff 12-1-23 (see Revision Note #2 at chapter heading for Rev 1000)