N.H. Rev. Stat. Ann. § 259:89

"Retail dealer" for purposes of the provisions of this title relative to road tolls, shall mean any person or persons other than a licensed distributor who engages in the business of selling or distributing motor fuel within this state at the retail level; provided further that retail dealer shall not include any person or persons who receive motor fuel upon which the road toll has been paid by a licensed distributor for storage or subsequent distribution at the wholesale level or solely for storage and consumption by such person or persons.