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
-----------------------------------------------------------------
ANALYSIS
This bill states that no New Hampshire business shall be required to collect sales taxes for a foreign jurisdiction unless mandated by Congress.
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
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Matter which is either (a) all new or (b) repealed and reenacted appears in regular type.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.
| Date | Body | Type |
|---|---|---|
| Jan. 16, 2019 | House | Hearing |
| March 13, 2019 | House | Exec Session |
| Nov. 12, 2019 | House | Exec Session |
| House | Floor Vote |
Jan. 8, 2020: Inexpedient to Legislate: MA VV 01/08/2020 HJ 1 P. 55
: Committee Report: Inexpedient to Legislate (Vote 18-0; CC) HC 50 P. 15
Nov. 12, 2019: Executive Session: 11/12/2019 10:00 am LOB 202
Nov. 5, 2019: Full Committee Work Session: 11/05/2019 09:30 am LOB 202
Sept. 26, 2019: Subcommittee Work Session: 09/26/2019 09:30 am LOB 202
: Retained in Committee
March 13, 2019: Executive Session: 03/13/2019 10:00 am LOB 202
Feb. 21, 2019: Full Committee Work Session: 02/21/2019 01:00 pm LOB 202
Feb. 5, 2019: Full Committee Work Session: 02/05/2019 02:30 pm LOB 202
Jan. 22, 2019: Full Committee Work Session: 01/22/2019 02:00 pm LOB 202
Jan. 16, 2019: Public Hearing: 01/16/2019 02:00 pm LOB 202
Jan. 2, 2019: Introduced 01/02/2019 and referred to Ways and Means HJ 2 P. 43