RSA 78:6 Licenses and Tobacco Tax Certificates Required.

I. No manufacturer or wholesaler shall engage in the business of selling or distributing tobacco products in this state, unless registered with the secretary of state, licensed as a manufacturer or wholesaler in this state under RSA 178 and holding a tobacco tax certificate issued under this chapter, as applicable.
II. No retailer or sampler shall engage in the business of selling or distributing tobacco products in this state, unless licensed to sell or distribute tobacco products under RSA 178.
III. A wholesaler shall have a separate license and tobacco tax certificate for each location.
IV. The fees for tobacco tax certificates and tobacco tax certificate renewals shall be:
(a) $100 for a manufacturer's tobacco tax certificate; and
(b) $250 for a who