HB 1161-FN - AS INTRODUCED
2020 SESSION
20-2290
10/04
HOUSE BILL 1161-FN
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Matter which is either (a) all new or (b) repealed and reenacted appears in regular type.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
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.
20-2290
10/29/19
HB 1161-FN- FISCAL NOTE
AS INTRODUCED
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 | 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 | |||
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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
Date | Body | Type |
---|---|---|
Jan. 14, 2020 | House | Hearing |
Feb. 4, 2020 | House | Exec Session |
House | Floor Vote | |
Feb. 19, 2020 | House | Floor Vote |
June 16, 2020: No Pending Motion; 06/16/2020 SJ 8
June 16, 2020: Vacated from Committee and Laid on Table, MA, VV; 06/16/2020 SJ 8
March 11, 2020: Introduced 03/11/2020 and Referred to Ways and Means; SJ 7
Feb. 19, 2020: Ought to Pass: MA VV 02/19/2020 HJ 4 P. 27
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. 4, 2020: Executive Session: 02/04/2020 01:00 pm LOB 202
Jan. 14, 2020: Public Hearing: 01/14/2020 10:00 am LOB 202
Jan. 8, 2020: Introduced 01/08/2020 and referred to Ways and Means HJ 1 P. 12