New Hampshire


The State Legislature, known as the General Court of New Hampshire, approved HB 4 in September 2019. On October 2 Governor Chris Sununu signed the bill which deals with revenue, fees and expenditures. The bill expands the definition of tobacco products to include electronic cigarettes.

Rates and structure

Electronic cigarettes are defined as noncombustible devices that can deliver aerosolized or vaporized nicotine to a user inhaling the device. The term includes any liquid or other substance containing nicotine that is intended to be used with or in such a device, including in a closed cartridge or container that is not intended to be opened.

Despite their classification as other tobacco products electronic cigarettes are not subject to the standard OTP tax of 65% of the wholesale price. Instead, a two-tiered tax has been created. For closed cartridges or containers of liquid or other substances containing nicotine that are not intended to be opened, a tax of $0.30 per milliliter is levied on the volume of the liquid or other substance in the cartridge or container as listed by the manufacturer; and for open systems containers of liquid or other substances containing nicotine a tax of 8 percent will apply to the wholesale sales price.

The New Hampshire Department of Revenue Administration has prepared a Technical Information Release that summarizes the application and collection of the new tax.

This split tax structure reflects the growing pressure to restrict the sale of closed, disposable products such as Juul or Vuse which tobacco control advocates deem to be particularly popular with young people. Similar dual structures have previously been adopted in several other states. The tax went into effect on 1 January 2020.


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Categorised in: Country, Electronic cigarettes, Excise tax, New Hampshire, USA

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