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DO NOT STAPLE
                   New Hampshire  
                     Department of                                            DP-151                           *0DP1512411862*
            Revenue Administration                                                                                                   0DP1512411862

                                                    WHOLESALERS' OTHER TOBACCO PRODUCTS TAX RETURN
STEP 1 - PRINT OR TYPE                                                                                    Type of Return (check if applicable)
                                                              MMYYYY                                        Amended Return             Final Return
                     Tax Period
                                                                                                            Tobacco Tax from returned product taken as a credit in this return

STEP 2 - PRINT OR TYPE
Wholesaler                                                                                                                           License Number

Number & Street Address (Mailing Address)                                                                                            Taxpayer Identification Number

Address (continued)

City / Town                                                                                              State      Zip Code + 4 (or Canadian Postal Code)
                                                                                                          
STEP 3 - Calculate Your Balance Due or Overpayment                                                                                   Round to the nearest whole dollar
1. Smokeless Tobacco sold or distributed in New Hampshire                                                                         1 

2. Loose Tobacco other than RYO sold or distributed in New Hampshire                                                              2

3. Smokeless and Loose Tobacco (Line 1 plus Line 2)                                                                      3

4. Total Smokeless and Loose Tobacco Tax (Line 3 multiplied by applicable tax rate)                                               4 

5.QSPQPSUJPOBM UBY SBUF Little cigars as defined in RSA 78:1, V (not stamped) (number sold multiplied by applicable      5
6. Total weight in ounces of RYO sold or distributed in New Hampshire                                                            6

7. Total RYO Tax (see instructions)                                                                                      7

8. Total wholesale sales price of all cigars not meeting the definition of a DJHBSFUUF PS MJUUMF                           8
  cigar (RSA 78:1, I & V) 

9. Total wholesale sales price of all premium cigars (RSA 78:1, IX) sold or EJTUSJCVUF JO /FX )BNQTIJSF                    9

10. Total wholesale sales price of all taxable cigars (Line 8 minus Line 9)                                                   10

11. Calculate cigar tax (Line 10 multiplied by applicable tax rate)                                                              11

12. Total volume in milliliters for closed system e-cigarettes  FMFDUSPOJD DJHBSFUUFT BT EFGJOFE                         12
  in RSA 78:1, III-a)
13. Total closed system e-cigarette Tax (see instructions)                                                                       13

14. Total wholesale sales price of all open system e-cigarettes  TFF JOTUSVDUJPOT                                         14

15. Total open system e-cigarette Tax (see instructions)                                                                          15 

16. Total tax liability (Add lines 4, 5, 7, 11, 13, & 15)                                                                16

DP-151                                                                                                                                                    Page 1 of  
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               New Hampshire  
                                                                                          *0DP1512421862*
                       Department of                    DP-151
                                                                                                               0DP1512421862
            Revenue Administration

                    WHOLESALERS' OTHER TOBACCO PRODUCTS TAX RETURN  continued                                                
Credits:
17(a)  Advance payments                                                                        17(a) 

17(b)  Credit carried over from prior period                                                   17(b)

17(c)  Paid with original return (Amended return only)                                         17(c)

18. Enter the sum of Lines 17(a) through 17(c)                                                            18

19. Enter the balance of Line 16 minus Line 18                                                          19

Additions to tax: 
                                                                                                         20(a)
20(a)  Interest  
20(b)  Failure to Pay                                                                                    20(b) 

20(c)  Failure to File                                                                                   20(c)

21. Enter the sum of Lines 20(a) through 20(c)                                                          21
22. Balance due with this return (Line 19 plus Line 21) 
    Make check payable to: State of New Hampshire                                PAY THIS AMOUNT        22

23. Overpayment (If balance due is less than zero, enter on Line 23)                           23

Apply Overpayment to: 
                                                                                                      24(a)
24(a)  Credit applied to next tax period 
24(b)  Refund                                                                    DO NOT PAY               24(b)

STEP 4 - Signatures
Under penalties of perjury, I declare that I have examined this return and to the best of my belief it is true, correct and complete. If prepared by a person other than the 
taxpayer this declaration is based on all information of which the preparer has knowledge.
POA:  By checking this box and signing below, you authorize us to discuss this return with the preparer listed below.  

4JHOBUVSF PG 8IPMFTBMFS  JO JOL                                      ..%%::::                                  1IPOF /VNCFS

Print Signatory Name & Title

Signature of Paid Preparer Other Than Taxpayer  JO JOL  MMDDYYYY                               Preparer's Address, City, State, Zip Code

Print Preparer's Name                                   Preparer's Tax ID Number

                                         File online at Granite Tax Connect HUD SFWFOVF OI HPW 5"1 @   
                                          or mail to NH DRA, PO Box 637, Concord, NH 03302-0637
DP-151                                                                                                                                  Page 2 of  
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                                      Enclose, but do not staple or tape your payment with the return 






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