SB363 (2006) Detail

(New Title) prohibiting the department of revenue administration from collecting any communications services tax that is not permissible under federal law; and establishing a commission to study and determine the effect of ceasing the collection of Internet-related communications services tax.


SB 363-FN-A-LOCAL – AS AMENDED BY THE HOUSE

03/09/06 1215s

04May2006… 1807h

2006 SESSION

06-2630

09/10

SENATE BILL 363-FN-A-LOCAL

AN ACT establishing an oversight commission to study and determine the effect of ceasing the collection of Internet-related communications services tax.

SPONSORS: Sen. Green, Dist 6

COMMITTEE: Ways and Means

AMENDED ANALYSIS

This bill establishes an oversight commission to study and determine the effect of ceasing the collection of Internet-related communications services tax.

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Explanation: Matter added to current law appears in bold italics.

Matter removed from current law appears [in brackets and struckthrough.]

Matter which is either (a) all new or (b) repealed and reenacted appears in regular type.

03/09/06 1215s

04May2006… 1807h

06-2630

09/10

STATE OF NEW HAMPSHIRE

In the Year of Our Lord Two Thousand Six

AN ACT establishing an oversight commission to study and determine the effect of ceasing the collection of Internet-related communications services tax.

Be it Enacted by the Senate and House of Representatives in General Court convened:

1 New Section; Communications Services Tax; Oversight Commission. Amend RSA 82-A by inserting after section 16-a the following new section:

82-A:16-b Oversight Commission.

I. There is established an oversight commission to study and determine the effect of ceasing the collection of Internet-related communications services taxes as required by the Internet Tax Nondiscrimination Act, Public Law 108-435.

II.(a) The members of the oversight commission shall be as follows:

(1) Two members of the senate, appointed by the president of the senate.

(2) Three members of the house, 2 of whom shall be from the ways and means committee and one of whom shall be from the science, technology and energy committee, appointed by the speaker of the house of representatives.

(3) Two representatives of the governor, who shall serve 2-year terms, appointed by the governor.

(4) The commissioner of revenue administration, or designee.

(5) One representative of the public utilities commission, appointed by the chairman of the public utilities commission.

(b) Legislative members of the oversight commission shall receive mileage at the legislative rate when attending to the duties of the oversight commission. The terms of legislative members of the commission shall be coterminous with their terms of office.

III. The oversight commission shall:

(a) Study and determine the effect of ceasing the collection of Internet-related communications services taxes as required by the Internet Tax Nondiscrimination Act, Public Law 108-435.

(b) Monitor and study the activities of the Judiciary Committee of the United States House of Representatives in reference to Public Law 108-435.

(c) Any other matters deemed relevant by the commission.

IV. The members of the oversight commission shall elect a chairperson from among the members. The first meeting of the oversight commission shall be called by the first-named senate member. The first meeting of the oversight commission shall be held within 45 days of the effective date of this section. Five members of the oversight commission shall constitute a quorum.

V. The oversight commission shall report its findings and any recommendations for proposed legislation to the president of the senate, the speaker of the house of representatives, the senate clerk, the house clerk, the governor, and the state library annually on or before November 1.

2 Repeal. RSA 82-A:16-b, relative to an oversight commission, is repealed.

3 Effective Date.

I. Section 2 of this act shall take effect November 1, 2011.

II. The remainder of this act shall take effect upon its passage.

LBAO

06-2630

Amended 5/12/06

SB 363 FISCAL NOTE

AN ACT establishing an oversight commission to study and determine the effect of ceasing the collection of Internet-related communications services tax.

FISCAL IMPACT:

The Department of Revenue Administration indicates this bill, as amended by the House (Amendment #2006-1807h), will have no fiscal impact on state, county and local revenue or expenditures.

METHODOLOGY:

The Department of Revenue Administration states that this bill establishes an oversight commission to study and determine the effect of ceasing the collection of Internet-related communications services tax. The Department states that this bill will have no fiscal impact.