HB1161 (2020) Detail

Relative to electronic filings of meals and rooms tax returns and interest on payments of state taxes.


HB 1161-FN - AS INTRODUCED

 

 

2020 SESSION

20-2290

10/04

 

HOUSE BILL 1161-FN

 

AN ACT relative to electronic filings of meals and rooms tax returns and interest on payments of state taxes.

 

SPONSORS: Rep. Ames, Ches. 9; Rep. Abrami, Rock. 19

 

COMMITTEE: Ways and Means

 

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ANALYSIS

 

This bill clarifies electronic filing of meals and rooms taxes.  The bill also excludes interest for the 30-day period after notice of assessment of state taxes for amounts paid within the 30-day period.

 

This bill is a request of the department of revenue administration.

 

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Matter which is either (a) all new or (b) repealed and reenacted appears in regular type.

20-2290

10/04

 

STATE OF NEW HAMPSHIRE

 

In the Year of Our Lord Two Thousand Twenty

 

AN ACT relative to electronic filings of meals and rooms tax returns and interest on payments of state taxes.

 

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

 

1  New Paragraph; Department of Revenue Administration; Interest.  Amend RSA 21-J:28 by inserting after paragraph I the following new paragraph:

I-a.  In the case of an assessment of any tax, the department may prescribe a time not to exceed 30 days after notice of the original assessment or any reissued assessment during which, if any amount of the tax is paid, no interest shall be imposed on such amount for the period after notice of the original or reissued assessment.  

2  Meals and Rooms Tax; Returns and Payment; Electronic Filing.  Amend RSA 78-A:8, I to read as follows:

I.  Every operator shall, on or before the fifteenth day of the calendar month following the collection of taxes imposed by this chapter, file a return reporting the results of the preceding month to the commissioner of revenue administration.  This return shall be filed even though no tax may be due.  Returns may be filed by mail or [through electronic data submission] electronically.  If such operator has been granted permission to make other than monthly filings, as provided in RSA 78-A:9, II(b), the operator shall make a return in accordance with the return schedule permitted by the department of revenue administration, even though no tax may be due.  The commissioner shall adopt rules, pursuant to RSA 541-A, relative to the form of such return and the data which it shall contain.  All electronically filed returns shall contain an electronic authorization by the operator or an authorized representative subject to the pains and penalties of perjury.  The commissioner shall adopt rules, under RSA 541-A, relative to the method of electronic authorization.

3  Repeal.  RSA 78-A:3, III, relative to the definition of electronic data submission, is repealed.

4  Effective Date.  This act shall take effect upon its passage.

 

LBAO

20-2290

10/29/19

 

HB 1161-FN- FISCAL NOTE

AS INTRODUCED

 

AN ACT relative to electronic filings of meals and rooms tax returns and interest on payments of state taxes.

 

FISCAL IMPACT:      [ X ] State              [    ] County               [    ] Local              [    ] None

 

 

 

Estimated Increase / (Decrease)

STATE:

FY 2020

FY 2021

FY 2022

FY 2023

   Appropriation

$0

$0

$0

$0

   Revenue

Indeterminable Decrease

Indeterminable Decrease

Indeterminable Decrease

Indeterminable Decrease

   Expenditures

Decrease of Approximately $100,000

Decrease of Approximately $100,000

Decrease of Approximately $100,000

Decrease of Approximately $100,000

Funding Source:

  [ X ] General            [ X ] Education            [   ] Highway           [    ] Other

 

 

 

 

 

 

METHODOLOGY:

This bill allows the Department of Revenue Administration to prescribe a time not to exceed 30 days after notice of the original tax assessment or any reissued assessment during which if any amount of the tax is paid no interest shall be imposed on such amount for the period after notice of the original or reissued assessment.  The bill also removes the telefile option for filing Meals and Rooms tax returns.  The Department states it has no information on the amount of taxes that would not be paid when due resulting in a tax bill or the amount of these taxes, if any, that would be paid in the prescribed time to determine the decrease in interest revenue.  The removal of the telefile option and replacing it with the option to electronically file through Granite Tax Connect, an online user portal being implemented as part of the new Revenue Information Management System, or by using paper returns will decrease the Department's General Fund expenditures by approximately $100,000 each year.

 

AGENCIES CONTACTED:

Department of Revenue Administration

 

 

Links

HB1161 at GenCourtMobile
HB1161 Discussion

Action Dates

Date Body Type
Jan. 14, 2020 House Hearing
Feb. 4, 2020 House Exec Session
House Floor Vote
Feb. 19, 2020 House Floor Vote

Bill Text Revisions

HB1161 Revision: 6801 Date: Dec. 2, 2019, 10:41 a.m.

Docket

Date Status
Jan. 8, 2020 Introduced 01/08/2020 and referred to Ways and Means HJ 1 P. 12
Jan. 14, 2020 Public Hearing: 01/14/2020 10:00 am LOB 202
Feb. 4, 2020 Executive Session: 02/04/2020 01:00 pm LOB 202
Feb. 19, 2020 Committee Report: Ought to Pass for 02/19/2020 (Vote 20-0; CC) HC 7 P. 16
Committee Report: Ought to Pass (Vote 20-0; CC)
Feb. 19, 2020 Ought to Pass: MA VV 02/19/2020
March 11, 2020 Introduced 03/11/2020 and Referred to Ways and Means; SJ 7