N.H. Rev. Stat. Ann. § 259:21

"Distributor," as used in the road toll and motor fuel provisions of this title, shall mean any person, wherever resident or located, who imports or causes to be imported motor fuel into the state, and also any person who refines, distills, prepares, blends, manufactures, or compounds motor fuel within this state as defined in this title. Bringing motor fuel into the state in the fuel supply tank attached to the engine of a vehicle or aircraft shall not be considered importing.