Retail Dealer.
RSA 259:89
in effect259:89. Retail Dealer.
"Retail dealer" for purposes of the provisions of this title relative to road tolls, shall mean any person or persons other than a licensed distributor who engages in the business of selling or distributing motor fuel within this state at the retail level; provided further that retail dealer shall not include any person or persons who receive motor fuel upon which the road toll has been paid by a licensed distributor for storage or subsequent distribution at the wholesale level or solely for storage and consumption by such person or persons.
Source. RSA 265:2, VIII. 1957, 117:1. 1963, 300:1. 1981, 146:1. 2004, 194:1, eff. July 1, 2004.
Source: New Hampshire General Court (gc.nh.gov)URL: https://gc.nh.gov/rsa/html/XXI/259/259-89.htmFetched: 10/20/2026
