What is the New Hampshire DP-151?
The DP-151 is the "Wholesalers' Other Tobacco Product Tax Return" that New Hampshire tobacco wholesalers file every month. It reports and pays the tax on tobacco products other than cigarettes and stamped little cigars — such as cigars, smokeless and loose tobacco, and e-cigarettes. It's due by the 15th of the following month, even when no tax is due, and it can be filed online through Granite Tax Connect. Because it's built from purchase and sales records, it can be prepared automatically instead of by hand.
This guide explains the return in plain English, using official information from the New Hampshire Department of Revenue Administration (DRA). It's about software, not tax advice: always confirm your filing requirements with the DRA or a qualified tax professional.
What the DP-151 covers
New Hampshire taxes all tobacco products except premium cigars. But not everything goes on the DP-151:
- Cigarettes and little cigars in packs of 20 or 25 are paid with tax stamps, and reported on separate cigarette tax reports.
- Everything else goes on the DP-151: cigars that aren't premium, smokeless and loose tobacco, e-cigarettes, and little cigars sold in other pack sizes.
- Since January 1, 2020, the DP-151 also includes a Wholesaler's Accounting of all tobacco products transferred to and from any premises in the state.
The form itself totals the wholesale sales price of smokeless tobacco or nicotine products and of loose tobacco other than roll-your-own, including free and sample products, and applies the rate (DP-151 instructions).
New Hampshire tobacco tax rates
| Product | New Hampshire tax |
|---|---|
| Other tobacco products (cigars, smokeless, loose tobacco) | 65.03% of the wholesale sales price |
| Premium cigars | Exempt |
| Closed-system e-cigarettes | $0.30 per milliliter of nicotine liquid |
| Open-system e-cigarettes | 8% of the wholesale sales price of the container |
| Roll-your-own tobacco | $0.089 per 0.09 ounces |
| Cigarettes and little cigars (paid with stamps) | $1.78 per pack of 20; $2.23 per pack of 25 |
Source: NH DRA tobacco tax FAQ. What counts as a premium cigar? It must be made entirely by hand of all-natural tobacco leaf, hand constructed and hand wrapped, weigh more than 3 pounds per 1,000 cigars, and be kept in a humidor. Cigars that don't meet all four are taxed at the 65.03% rate.
Who files, and the licenses you need
The tax is legally a tax on the consumer, but when products are bought from a licensed retailer it's presumed to be pre-collected by the wholesaler who shipped them to that retailer. That's why wholesalers file the DP-151.
- A Tobacco Tax Certificate from the DRA for every location: $250 for a wholesaler, renewed every two years (certificates expire on June 30 of even-numbered years).
- A license from the New Hampshire Liquor Commission, required for wholesalers and manufacturers since July 1, 2025 (NH Liquor Commission licensing).
The monthly deadline
| Rule | What it means for you |
|---|---|
| How often | Every month |
| Due date | On or before the 15th of the following month — return and payment |
| No sales? | You still file — the DP-151 is required even if no tax is due |
| How to file | Online through Granite Tax Connect, or on paper |
A simple monthly routine
- Close the month: every purchase bill and sales invoice recorded, including free and sample products.
- Check product classes: premium or non-premium cigar, smokeless, loose, roll-your-own, open or closed e-cigarette.
- Calculate the totals at the wholesale sales price for each class.
- Prepare the transfer accounting for products moved to and from your premises.
- File and pay by the 15th on Granite Tax Connect — or file a zero return.
- Keep the backup: every figure should trace back to a bill or invoice.
Mistakes that cost money
Treating every cigar as premium. Only cigars that meet all four premium tests are exempt; the rest are taxed at 65.03%.
Leaving out free and sample products. The return includes them, so samples you give away still count.
Little cigars in the wrong place. Packs of 20 or 25 are stamped; other pack sizes go on the DP-151.
Skipping a zero month. A month with no tax due still needs a filed return.
Retyping invoices into spreadsheets. It's slow, and it's where most errors start.
Demo: the DP-151 in minutes
In this 2-minute demo, VizionPOS — our point-of-sale and back-office platform for tobacco and vape distributors — prepares the DP-151 for the selected filing period. It classifies other tobacco product purchases and sales automatically, presents the totals in the format the return needs, exports to Excel in one step, and keeps every figure traceable to its source bill or invoice.
Video: New Hampshire tobacco tax return (DP-151) software (1:59)
Filing in other states too?
Many distributors report in more than one place. VizionPOS also supports tobacco tax reporting for New Jersey, Connecticut, Georgia, Maine and Texas, plus weekly MSA manufacturer reporting. Read our Georgia OTP tax reporting guide and MSA reporting guide, or see tobacco tax reporting by state on OdooVizion.
How Vizion can help
We set up reporting like this for your products, your states and your filing schedule, so your team reviews the return instead of building it. It's part of our AI automation services: we take repetitive work like data entry and reporting off your team.
File your next DP-151 in minutes
Book a free demo. We'll walk through your New Hampshire return, show it with your own data, and tell you honestly what it takes to set up — no obligation.
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