SB360 (2010) Detail

Relative to public availability of business taxpayer information by the department of revenue administration.


SB 360 – AS INTRODUCED

2010 SESSION

10-2878

10/09

SENATE BILL 360

AN ACT relative to public availability of business taxpayer information by the department of revenue administration.

SPONSORS: Sen. Bragdon, Dist 11

COMMITTEE: Ways and Means

ANALYSIS

This bill requires the department of revenue administration to make available online a list of the names of all businesses making business profits and business enterprise tax returns and all businesses collecting meals and rooms taxes.

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Matter which is either (a) all new or (b) repealed and reenacted appears in regular type.

10-2878

10/09

STATE OF NEW HAMPSHIRE

In the Year of Our Lord Two Thousand Ten

AN ACT relative to public availability of business taxpayer information by the department of revenue administration.

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

1 New Subparagraph; Department of Revenue Administration; Confidentiality of Records; Exception Added. Amend RSA 21-J:14, V by inserting after subparagraph (f) the following new subparagraph:

(g) The identification and online availability under RSA 21-J:13-b of the names and locations of businesses in this state:

(1) Filing business profits tax returns or business enterprise tax returns pursuant to business tax summary information collected by the department; and

(2) Registered as operators to collect and pay to the department the tax on meals and rooms under RSA 78-A.

2 New Section; Department of Revenue Administration; Business Tax Information Required. Amend RSA 21-J by inserting after section 13-a the following new section:

21-J:13-b Business Tax Information Required; Online Availability. The commissioner shall collect and make publicly available in one location on the department’s Internet site a list of all businesses filing the department’s business tax summary form for business profits tax returns and business enterprise tax returns, and a list of all business registered as operators to collect and pay to the department any taxes under the meals and rooms tax under RSA 78-A. The information made available on such list shall be limited to the name of the business and the town or city in this state in which such business is located.

3 Effective Date. This act shall take effect 60 days after its passage.