Section 78:7-b Exemption.

Notwithstanding the provisions of RSA 78, no state tax shall be imposed on tobacco products sold at the New Hampshire veterans' home to residents of said home; provided, that no such resident shall be permitted to purchase more than 2 such tax exempt cartons of cigarettes in any one week.

Source. 1971, 376:1. 1975, 466:5, eff. July 1, 1975.