HB274 (2020) Detail

(New Title) relative to including under the meals and rooms tax facilitators of Internet transactions of motor vehicle rentals and facilitators of Internet transactions of room occupancies.


HB 274-FN - AS AMENDED BY THE HOUSE

 

9Jan2020... 2751h

2019 SESSION

19-0519

10/05

 

HOUSE BILL 274-FN

 

AN ACT relative to including under the meals and rooms tax facilitators of Internet transactions of motor vehicle rentals and facilitators of Internet transactions of room occupancies.

 

SPONSORS: Rep. Packard, Rock. 5; Rep. Hinch, Hills. 21; Rep. Graham, Hills. 7; Rep. Major, Rock. 14

 

COMMITTEE: Ways and Means

 

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AMENDED ANALYSIS

 

This bill adds and modifies definitions and requirements in the meals and rooms tax to include facilitators of Internet transactions of motor vehicle rentals and facilitators of Internet transactions of room occupancies.

 

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Matter which is either (a) all new or (b) repealed and reenacted appears in regular type.

9Jan2020... 2751h 19-0519

10/05

 

STATE OF NEW HAMPSHIRE

 

In the Year of Our Lord Two Thousand Nineteen

 

AN ACT relative to including under the meals and rooms tax facilitators of Internet transactions of motor vehicle rentals and facilitators of Internet transactions of room occupancies.

 

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

 

1  Meals and Rooms Tax; Definition; Gross Rental Receipts; Motor Vehicle Rentals.  Amend the introductory paragraph of  RSA 78-A:3, VI to read as follows:

VI.  "Gross rental receipts" means value received or promised as consideration to the owner of a motor vehicle and any rental facilitator for [rental of the vehicle , but] a rental agreement, including any fee, service, or other charge or amount required to be paid by the renter as a condition for the rental agreement.  The term shall not include:

2  Definition; Operator.  Amend RSA 78-A:3, XIII to read as follows:

XIII.  "Operator" means any person operating a hotel, charging for a taxable meal, or receiving gross rental receipts, whether as owner or proprietor or lessee, or otherwise.  The term operator shall include a rental facilitator and a room facilitator.  

3  Definition; Rent; Room Facilitators Added.  Amend RSA 78-A:3, XVII(a) to read as follows:

(a)  The [consideration received] full retail price charged for occupancy valued in money, whether received in money or otherwise, including all receipts, cash, credits, and property, or services of any kind or nature, and also any amount for which the occupant is liable for the occupancy without any deduction of any kind, including any fee, service, or other charge required to be paid by the occupant to a room facilitator; and

4  Definition; Rental Agreement.  Amend RSA 78-A:3, XVIII to read as follows:

XVIII.  "Rental agreement" means an agreement by the owner of a motor vehicle to provide, for not longer than 180 days, the exclusive use of that motor vehicle to another for consideration, whether directly or indirectly, through a rental facilitator or otherwise.

5  New Paragraph; Definition; Rental Facilitator.  Amend RSA 78-A:3 by inserting after paragraph XVIII the following new paragraph:

XVIII-a.  "Rental facilitator" means any person having any right, access, ability, or authority to offer, reserve, book, arrange for, remarket, distribute, broker, resell, coordinate, or otherwise facilitate rental of a motor vehicle to a renter, whether directly or indirectly, through an Internet transaction or any other means whatsoever.

6  New Paragraph; Definitions; Room Facilitator.  Amend RSA 78-A:3 by inserting after paragraph XIX the following new paragraph:

XIX-a.  "Room facilitator" means any person having any right, access, ability, or authority to offer, reserve, book, arrange for, remarket, distribute, broker, resell, coordinate, or otherwise facilitate occupancy to an occupant, whether directly or indirectly, through an Internet transaction or any other means whatsoever.

7  New Subparagraphs; Collection of Tax; Rental Facilitator; Room Facilitator.  Amend RSA 78-A:7, I by inserting after subparagraph (b) the following new subparagraphs:

(c)  If the rental of a motor vehicle is offered, reserved, booked, arranged for, or otherwise facilitated in whole or in part by a rental facilitator, the rental facilitator shall demand and collect the tax from the renter.  The rental facilitator shall remit the tax to the state.

(d)  If the occupancy is offered, reserved, booked, arranged for, or otherwise facilitated in whole or in part by a room facilitator, the room facilitator shall demand and collect the tax from the occupant.  The room facilitator shall remit the tax to the state.

7  New Paragraphs; Assessment of Additional Tax; Rental Facilitator; Room Facilitator.  Amend RSA 78-A:11 by inserting after paragraph I the following new paragraphs:

I-a.  If a rental facilitator required to collect and remit a tax under this chapter fails to make a return, no assessment shall be made except against the rental facilitator.

I-b.  If a room facilitator required to collect and pay a tax under this chapter fails to make a return, no assessment shall be made except against the room facilitator.  

8  Effective Date.  This act shall take effect 60 days after its passage.

 

LBAO

19-0519

Amended 1/28/20

 

HB 274-FN- FISCAL NOTE

AS AMENDED BY THE HOUSE (AMENDMENT #2019-2751h)

 

AN ACT relative to including under the meals and rooms tax facilitators of Internet transactions of motor vehicle rentals and facilitators of Internet transactions of room occupancies.

 

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

$0

Indeterminable Increase

Indeterminable Increase

Indeterminable Increase

   Expenditures

$0

$0

$0

$0

Funding Source:

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

 

 

 

 

 

METHODOLOGY:

This bill clarifies "operator" within the Meals and Rooms tax includes room facilitators and motor vehicle rental facilitators and that for each occupancy or motor vehicle rental being facilitated by one of these facilitators, they must collect and remit the Meals and Rooms tax to the State.  To the extent facilitators exist that do not currently collect and remit the Meals and Rooms tax when room or motor vehicle rental transactions are facilitated, General Fund and Education Trust Fund revenue will increase by an indeterminable amount.

 

AGENCIES CONTACTED:

Department of Revenue Administration

 

Links

HB274 at GenCourtMobile
HB274 Discussion

Action Dates

Date Body Type
Jan. 24, 2019 House Hearing
March 13, 2019 House Exec Session
Nov. 12, 2019 House Exec Session
House Floor Vote

Bill Text Revisions

HB274 Revision: 7933 Date: Jan. 29, 2020, 9:32 a.m.
HB274 Revision: 7461 Date: Dec. 28, 2018, 9:34 a.m.

Docket

Date Status
Jan. 2, 2019 Introduced 01/02/2019 and referred to Ways and Means HJ 2 P. 43
Jan. 22, 2019 ==CANCELLED== Public Hearing: 01/22/2019 03:30 pm LOB 202
Jan. 24, 2019 ==RESCHEDULED== Public Hearing: 01/24/2019 01:00 pm LOB 202
Feb. 5, 2019 Subcommittee Work Session: 02/05/2019 10:00 am LOB 202
Feb. 20, 2019 Subcommittee Work Session: 02/20/2019 01:00 pm LOB 202
March 13, 2019 Executive Session: 03/13/2019 10:00 am LOB 202
Retained in Committee
Sept. 10, 2019 Subcommittee Work Session: 09/10/2019 10:00 am LOB 202
Oct. 2, 2019 Subcommittee Work Session: 10/02/2019 10:00 am LOB 202
Oct. 15, 2019 Subcommittee Work Session: 10/15/2019 01:00 pm LOB 202
Nov. 5, 2019 Full Committee Work Session: 11/05/2019 09:30 am LOB 202
Nov. 12, 2019 Executive Session: 11/12/2019 10:00 am LOB 202
Committee Report: Ought to Pass with Amendment # 2019-2751h (NT) (Vote 18-0; RC) HC 50 P. 31
Jan. 9, 2020 Amendment # 2019-2751h (NT): AA VV 01/09/2020 HJ 2 P. 54
Jan. 9, 2020 Ought to Pass with Amendment 2019-2751h (NT): MA VV 01/09/2020 HJ 2 P. 54
March 11, 2020 Introduced 03/11/2020 and Referred to Ways and Means; SJ 7