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New Hampshire

No statewide flavor ban

Snapshot for general information only — not legal advice. Statewide regulatory detail below is drawn primarily from the Public Health Law Center 50-state review (as of December 15, 2023). Flavor categories and local highlights also use Truth Initiative (Q1 2026), CTFK (May 2026), Tax Foundation (2026), and the PHLC flavored-tobacco chart (June 2026). Always check current statutes.

Flavor / sales restrictions (statewide)

No statewide flavor ban on e-cigarettes. Check city and county rules, since some localities have their own bans.

Local city / county rules

No major local restrictions found in sources reviewed.

Tax

Map summary: Open systems 8% of wholesale; closed systems $0.30/mL

Closed cartridges or containers of nicotine-containing substances not intended to be opened taxed at rate of $0.30/ml and containers intended to be opened taxed at rate of 8% of wholesale price.
N.H. Rev. Stat. Ann. § 78:2(II)(b) (2023)

Youth access / retail restrictions

Sale/distribution of e-cigarettes and e-liquid to persons under age 21 prohibited.
N.H. Rev. Stat. Ann. §§ 126-K:4(I), 126-K:8(I) (2023)

Distribution of free e-cigarettes or e-liquid  restricted to locations inaccessible to persons under age 21 or licensed retail tobacco store.
N.H. Rev. Stat. Ann. §§ 126-K:5(I), 126-K:2(V) (definition of “minor”) (2023)

Purchase/possession/use of e-cigarettes or liquid nicotine by persons under age 21 prohibited.
N.H. Rev. Stat. Ann. § 126-K:6(I) (2023)

Retail license

Yes.
N.H. Rev. Stat. Ann. §§ 178:1(VI) (retail), 78:6 (manufacture and wholesale) (2023)

Packaging

E-cigarettes and liquid nicotine must be sold in original packaging.
N.H. Code Admin. R. Ann. Liq. 1003.01 (2023)

Delivery / online sales

See retail/youth access section and PHLC state review for delivery/online rules. Federal USPS mailing restrictions on vapes also apply.

Smoke-free / indoor use

Use of e-cigarettes prohibited in all areas smoking is prohibited (N.H. Rev. Stat. Ann. § 155:65(XV) (definition of “smoking”)); including hospitals, public transportation, restaurants and day care agencies during hours of operation, as well as any other enclosed place of public access when smoking cannot be “effectively segregated.” N.H. Rev. Stat. Ann. § 155:66 (2023)

Use of e-cigarette and e-liquid in or on the grounds of a “public educational facility” prohibited.
N.H. Rev. Stat. Ann. § 126-K:7(I) (2023)

Definition notes

Included in a “tobacco product” definition in at least one statute?

Yes.
N.H. Rev. Stat. Ann. § 78:1(XIII) (2023)

How the jurisdiction defines e-cigarettes / related terms (excerpts):

Sales and Use

E-cigarette means “any electronic smoking device composed of a mouthpiece, a heating element, a battery, and electronic circuits that may or may not contain nicotine or e-liquid  [including] devices whether they are manufactured as e-cigarettes, e-cigars, or e-pipes, or under any other product name.”
N.H. Rev. Stat. Ann. §§ 126-K:2(II-b), 175:1(XXXI-a) (2023)

E-liquid means “any liquid, oil, or wax product containing, but not limited to, nicotine or cannabis intended for use in devices used for inhalation.”
N.H. Rev. Stat. Ann. §§ 126-K:2(II-c), 175:1(XXXI-a) (2023)

Device means “any product composed of a mouthpiece, a heating element, a battery, and electronic circuits designed or used to deliver any aerosolized or vaporized substance including, but not limited to, nicotine or cannabis…[including but not limited to], hookah, e-cigarette, e-cigar, e-pipe, vape pen, or e-hookah.”
N.H. Rev. Stat. Ann. §§ 126-K:2(II-a) (2023)

Tax

Electronic cigarette means “a noncombustible device regardless of shape or size that can be used to deliver aerosolized or vaporized nicotine to a person inhaling from the device, including but not limited to a device manufactured, distributed, marketed, or sold as an electronic cigarette, electronic cigar, electronic cigarillo, electronic pipe, electronic hookah, vape pen, or any other similar product or device under any other product name or descriptor…[including] any liquid or other substance containing nicotine that is intended to be used with or in such a device, including in a closed cartridge or container that is not intended to be opened.”
N.H. Rev. Stat. Ann. § 78:1 (III-a) (2023)

Tobacco products means “any product containing, made, or derived from tobacco or nicotine that is intended for human consumption, including but not limited to cigarettes, electronic cigarettes, loose tobacco, smokeless tobacco, and cigars.”
N.H. Rev. Stat. Ann. § 78:1(XIII) (2023)

Links

Page generated for the US Vape Laws Map project. Regulatory text excerpts © source publishers; compiled October 2026. Not legal advice. Federal rules also apply: 21+ sales age; ID checks under 30; only FDA-authorized e-cigarettes may lawfully be sold; USPS generally will not mail vapes.

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