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These lighters do not contain any gas or have any flame because they are powered only by a rechargeable battery

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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