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Grab a cotton ball and dab on a bit of the clove oil

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According to preliminary data from the New Hampshire Department of Revenue Administration (DRA), in tax year 2008, nearly 66,900 businesses filed either a BPT return, a BET return, or both, resulting in total tax collections under the two levies of approximately $430 million.[4] Of the total number of combined BPT and BET returns filed in 2008, corporations and proprietorships accounted for roughly equal shares about 42 percent of returns each with partnerships comprising almost all of the remaining 16 percent of returns

The rules also extend to various forms of vaping and e-cigarettes or e-shishas, irrespective of whether these smoke-emitting devices actually use tobacco, nicotine or cannabis