Bill Details - HB265 (2019)

HB 265 - AS INTRODUCED

 

 

2019 SESSION

19-0436

10/01

 

HOUSE BILL 265

 

AN ACT relative to the collection of sales taxes of foreign jurisdictions by New Hampshire businesses.

 

SPONSORS: Rep. Harrington, Straf. 3

 

COMMITTEE: Ways and Means

 

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ANALYSIS

 

This bill states that no New Hampshire business shall be required to collect sales taxes for a foreign jurisdiction unless mandated by Congress.

 

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Matter which is either (a) all new or (b) repealed and reenacted appears in regular type.

19-0436

10/01

 

STATE OF NEW HAMPSHIRE

 

In the Year of Our Lord Two Thousand Nineteen

 

AN ACT relative to the collection of sales taxes of foreign jurisdictions by New Hampshire businesses.

 

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

 

1  New Section; Foreign Sales Taxes; Collection by New Hampshire Businesses Generally.  Amend RSA 78-D by inserting after section 2 the following new section:

78-D:2-a  Foreign Sales Taxes; Collection by New Hampshire Businesses Generally.  Part I, Article 12 of the New Hampshire Constitution states in part:  ”Nor are the inhabitants of this State controllable by any other laws than those to which they, or their representative body, have given their consent.”  Therefore,  no New Hampshire business retailer shall be required to collect sales or use taxes for a foreign government or provide any information for the facilitation of collecting these taxes unless such collection is mandated by the Congress of the United States in accordance with the Commerce Clause, Article 1, Section 8, Clause 3 of the United States Constitution.  The attorney general of the state of New Hampshire shall defend this law in all jurisdictions where it is challenged.

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

Docket

Date Status
Jan. 2, 2019 Introduced 01/02/2019 and referred to Ways and Means HJ 2 P. 43
Jan. 16, 2019 Public Hearing: 01/16/2019 02:00 pm LOB 202
Jan. 22, 2019 Full Committee Work Session: 01/22/2019 02:00 pm LOB 202
Feb. 5, 2019 Full Committee Work Session: 02/05/2019 02:30 pm LOB 202
Feb. 21, 2019 Full Committee Work Session: 02/21/2019 01:00 pm LOB 202
March 13, 2019 Executive Session: 03/13/2019 10:00 am LOB 202
Retained in Committee

Action Dates

Date Body Type
Jan. 16, 2019 House Hearing
March 13, 2019 House Exec Session

Bill Text Revisions

HB265 Revision: 4416 Date: Dec. 28, 2018, 9:08 a.m.