Revision: Jan. 9, 2020, 2:15 p.m.
HB 1110-FN - AS INTRODUCED
2020 SESSION
20-2050
10/01
HOUSE BILL 1110-FN
AN ACT relative to the application of the tax on meals and rooms to certain Dartmouth College property.
SPONSORS: Rep. Tucker, Coos 5; Rep. Cushing, Rock. 21
COMMITTEE: Ways and Means
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ANALYSIS
This bill requires the rental of cabins owned by Dartmouth College in the Second Dartmouth College Grant to be subject to the tax on meals and rooms in RSA 78-A.
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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Matter which is either (a) all new or (b) repealed and reenacted appears in regular type.
20-2050
10/01
STATE OF NEW HAMPSHIRE
In the Year of Our Lord Two Thousand Twenty
AN ACT relative to the application of the tax on meals and rooms to certain Dartmouth College property.
Be it Enacted by the Senate and House of Representatives in General Court convened:
1 Dartmouth College Property. Taxation; Rentals. The rental of cabins owned by Dartmouth College in the Second Dartmouth College Grant and operated by Dartmouth College, the Dartmouth outing club, or the Office of Outdoor Programs shall be subject the tax on meals and rooms in RSA 78-A. The operator shall collect the taxes imposed by RSA 78-A:6 and shall pay them over to the state as provided in RSA 78-A.
2 Effective Date. This act shall take effect 60 days after its passage.
20-2050
10/22/19
HB 1110-FN- FISCAL NOTE
AS INTRODUCED
AN ACT relative to the application of the tax on meals and rooms to certain Dartmouth College property.
FISCAL IMPACT: [ X ] State [ ] County [ ] Local [ ] None
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| Estimated Increase / (Decrease) | |||
STATE: | FY 2020 | FY 2021 | FY 2022 | FY 2023 |
Appropriation | $0 | $0 | $0 | $0 |
Revenue | Potential Indeterminable Increase | Potential Indeterminable Increase | Potential Indeterminable Increase | Potential Indeterminable Increase |
Expenditures | $0 | $0 | $0 | $0 |
Funding Source: | [ X ] General [ ] Education [ ] Highway [ ] Other | |||
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METHODOLOGY:
This bill clarifies the application of the tax on meals and rooms for the rental of cabins owned by Dartmouth College in the Second Dartmouth College Grant and operated by Dartmouth College, the Dartmouth outing club, or the Office of Outdoor programs. The Department of Revenue Administration is not aware of any exemption to RSA 78-A (meals and rooms tax) for the rental of these cabins and assumes the operator has collected the meals and rooms taxes and paid them over to the State as provided in RSA 78-A. If this is occurring there would be no impact on State General Fund revenue. To the extent the operator is not collecting and remitting all meals and rooms taxes as provided in RSA 78-A, there may be an indeterminable increase in State General Fund revenue.
AGENCIES CONTACTED:
Department of Revenue Administration