Bill would consolidate tobacco licensing and enforcement under Liquor Enforcement Division

Senator Tim Lang introduced Senate Bill 80 to the Senate Commerce Committee to consolidate licensing and enforcement of tobacco sales with the Liquor Enforcement Division while keeping tax audit authority with the Department of Revenue Administration (DRA). Lang said the bill grew from a study commission he chaired on the tobacco tax and its enforcement; the commission found coordination gaps when wholesalers are licensed for tax purposes by DRA while retail licensing and enforcement were handled by liquor enforcement.

"We determined that there was in fact probably people who are absconding from paying the tax, or avoiding paying the tax and yet their products were showing up in our vape shops," Lang told the committee, saying consolidation would give liquor enforcement a cleaner mechanism to ensure appropriate taxes are collected and to address public‑health concerns funded by tobacco tax receipts.

Industry witnesses representing the New Hampshire Vaporation Association — including Alicia Preston and Brett Scott, president of Smoker's Haven — supported the bill, saying many retailers that comply are undercut by others who do not pay tax and that consolidated enforcement would level the playing field. Jennifer Ramsey, tax policy counsel for the Department of Revenue Administration, told the committee she had signed up to highlight issues that were addressed by an amendment Lang circulated and had no further comments after the amendment was provided.

Lang said the bill includes language changes replacing the term "licensee" with "tobacco tax certificate" where appropriate to align statutes and that the DRA would continue to perform audits of tax payments. The committee recorded no vote; testimony closed after agency and industry representatives answered committee questions.