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N.H. Rev. Stat. Ann. § 78:5

Exemption

Source. 2019, 178:1, eff

No state tax shall be imposed on tobacco products sold at the New Hampshire veterans' home to residents of the home; provided, that no resident shall purchase more than 2 tax-exempt cartons of cigarettes in any one week.

Official source: New Hampshire General Court. Reproduced from public-domain New Hampshire statutes; confirm against the official source for the current text. Not legal advice.