CHAPTER 17
HB 372-FN-A – FINAL VERSION
06Mar2007… 0252h
2007 SESSION
09/04
HOUSE BILL 372-FN-A
AN ACT exempting motor vehicles equipped and used for transporting disabled persons from the tax on rental of motor vehicles.
SPONSORS: Rep. M. Clark, Hills 18; Rep. Bettencourt, Rock 4; Rep. Villeneuve, Hills 18; Sen. Roberge, Dist 9
This bill allows for exempting motor vehicles possessing modifications suitable for transporting persons with physical disabilities from the tax on rental of motor vehicles.
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
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Matter which is either (a) all new or (b) repealed and reenacted appears in regular type.
06Mar2007… 0252h
07-0130
09/04
STATE OF NEW HAMPSHIRE
In the Year of Our Lord Two Thousand Seven
AN ACT exempting motor vehicles equipped and used for transporting disabled persons from the tax on rental of motor vehicles.
Be it Enacted by the Senate and House of Representatives in General Court convened:
17:1 Tax on Rental of Motor Vehicles; Application for Exemption. Amend RSA 78-A:8-a to read as follows:
78-A:8-a Application for Exemption.
I. Application for an exemption from payment of the tax imposed by this chapter based upon the definition of “rent” under RSA 78-A:3, VIII shall be made in writing to the commissioner.
II. Application for an exemption from payment of the tax imposed by this chapter based upon the definition of “motor vehicle” under RSA 78-A:3, XIV shall be made in writing to the commissioner. The application shall be made for each motor vehicle for which an exemption is sought. A motor vehicle eligible for exemption shall be one that possesses modifications suitable for the transport of passengers with physical disabilities that require a wheelchair or other special adaptations. An application for exemption shall be approved upon submission of such evidence as required by and acceptable to the commissioner pursuant to rules adopted under RSA 541-A.
17:2 Effective Date. This act shall take effect July 1, 2007.
Approved: May 2, 2007
Effective Date: July 1, 2007