Bill would move wholesale e‑cigarette licensing and enforcement under Liquor Commission enforcement

Senate Bill 80 would transfer licensing and enforcement responsibilities for wholesale and retail electronic nicotine products to the New Hampshire Liquor Commission’s enforcement division while leaving wholesale tax audits at the Department of Revenue Administration (DRA).

Senator Tim Lang introduced the bill as a product of a multi‑agency study that found enforcement gaps when licensing and auditing functions were split between agencies. "One of the problems that was identified was the fact that for some reason, we bifurcated the way we deal with e‑cigarettes," Lang said. Under the proposal, Liquor Commission investigators would handle licensing and enforcement inspections for retailers and wholesalers, and DRA would continue tax auditing at the wholesale level.

Supporters — including retailers who said they comply with current rules — said consolidation would make it easier to identify unlicensed sellers and ensure taxes are paid. "We did a quick analysis… and determined that Brett was literally paying 26% of all vape taxes in the state with 11 stores," said Alicia Preston of the New Hampshire Vapors Association. Retailers said some sellers were taking advantage of split oversight to avoid taxation and regulation.

The New Hampshire Association of Realtors and other witnesses raised concerns about added enforcement resources and implementation costs. The Liquor Commission said additional staffing, office and storage space, and IT work would likely be required; preliminary fiscal notes cited personnel and start‑up costs. Opponents urged careful drafting and clear transitioning of responsibilities to avoid duplication or lost records.

Committee members said the plan aims to bring licensing, inspection and enforcement closer to the on‑the‑ground activity and to reduce loopholes. The public hearing concluded; the bill will go to subcommittee for further drafting and to address fiscal and operational questions.