Bill Text - HB114 (2019)

Revision: Dec. 26, 2018, 2:33 p.m.

HB 114 - AS INTRODUCED

 

 

2019 SESSION

19-0025

10/04

 

HOUSE BILL 114

 

AN ACT prohibiting the state from entering into or enforcing agreements concerning sales tax collection with other states.

 

SPONSORS: Rep. McGuire, Merr. 29; Rep. Ulery, Hills. 37; Rep. Cordelli, Carr. 4; Rep. Spillane, Rock. 2; Rep. Edwards, Rock. 4; Rep. Gay, Rock. 8; Rep. Lang, Belk. 4; Rep. Torosian, Rock. 14

 

COMMITTEE: Commerce and Consumer Affairs

 

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ANALYSIS

 

This bill prohibits the state of New Hampshire from entering into or enforcing agreements with other states concerning sales tax collection by those other states.

 

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Matter which is either (a) all new or (b) repealed and reenacted appears in regular type.

19-0025

10/04

 

STATE OF NEW HAMPSHIRE

 

In the Year of Our Lord Two Thousand Nineteen

 

AN ACT prohibiting the state from entering into or enforcing agreements concerning sales tax collection with other states.

 

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

 

1  Chapter Heading; Prohibition on Certain Agreements with Other States.  Amend the chapter heading of RSA 12-N to read as follows:

CHAPTER 12-N

PROHIBITION ON CERTAIN [RECIPROCITY] AGREEMENTS

WITH OTHER STATES

2  New Section; Prohibition.  Amend RSA 12-N by inserting after section 1 the following new section:

12-N:2  Prohibition on Certain Sales Tax Collection Agreements With Other States.  The state of New Hampshire is prohibited from entering into or enforcing agreements with other states concerning the collection of sales taxes owed to another state.  No state agency shall support or enforce any agreement or association with the intention of facilitating or collecting sales taxes.

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