1. (a) Prior to distributing free tobacco products to consumers for promotional purposes, a sampler shall ship them to a New Hampshire licensed wholesaler for payment of the tax.

2. (b) A wholesaler receiving free tobacco products pursuant to (a) above shall:

   1. (1) Remit payment of the tax with Form DP-151, “Wholesalers’ Other Tobacco Products Tax Return,” pursuant to Rev 1003.02; and
   2. (2) Provide documentation to evidence tax paid to the sampler, as provided in Rev 1003.01.
3. (c) The wholesaler shall be responsible for obtaining reimbursement from the sampler for the cost of the tax.

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)