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1 Statement of Findings and Intent to Conform to the Uniform Commercial Code Section 9-109. As Supreme Court Justice Grimes confirmed in National Shawmut Bank v. Jones, 108 N.H. 386 (1967), the general court finds that municipalities have, under color of law, taxed automobiles and other self-propelled conveyances which have been classified by RSA 382-A:9-102 as non-taxable "consumer goods" or "household goods" which the general court holds as superior authority. The general court holds the automobile, as a "household good," is non-taxable. The distinction between an "automobile" and other self-propelled conveyances and a "motor vehicle" is its use; the motor vehicle is a conveyance used on public ways for profit or gain and is thus deemed commercial use, subject to the jurisdiction of the government for taxation and regulation.
2 Repeal. RSA 261:148 through 261:165, relative to municipal permits for registration of an automobile, are repealed. Such color of law is inconsistent and contrary to RSA 382-A:9-109, the superior and controlling statute.
3 Effective Date. This act shall take effect upon its passage.
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1 Statement of Findings and Intent to Conform to the Uniform Commercial Code Section 9-109. As Supreme Court Justice Grimes confirmed in National Shawmut Bank v. Jones, 108 N.H. 386 (1967), the general court finds that municipalities have, under color of law, taxed automobiles and other self-propelled conveyances which have been classified by RSA 382-A:9-102 as non-taxable "consumer goods" or "household goods" which the general court holds as superior authority. The general court holds the automobile, as a "household good," is non-taxable. The distinction between an "automobile" and other self-propelled conveyances and a "motor vehicle" is its use; the motor vehicle is a conveyance used on public ways for profit or gain and is thus deemed commercial use, subject to the jurisdiction of the government for taxation and regulation.
2 Repeal. RSA 261:148 through 261:165, relative to municipal permits for registration of an automobile, are repealed. Such color of law is inconsistent and contrary to RSA 382-A:9-109, the superior and controlling statute.
3 Effective Date. This act shall take effect upon its passage.