HB15 (2021) Detail

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.


CHAPTER 160

HB 15-FN - FINAL VERSION

 

9Apr2021... 0599h

05/20/2021   1488s

 

2021 SESSION

21-0670

10/08

 

HOUSE BILL 15-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. Major, Rock. 14; Rep. Almy, Graf. 13; Rep. Abrami, Rock. 19

 

COMMITTEE: Ways and Means

 

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Matter which is either (a) all new or (b) repealed and reenacted appears in regular type.

9Apr2021... 0599h

05/20/2021   1488s 21-0670

10/08

 

STATE OF NEW HAMPSHIRE

 

In the Year of Our Lord Two Thousand Twenty One

 

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:

 

160:1  Meals and Rooms Tax; Definition; Gross Rental Receipts; Motor Vehicle Rentals.  Amend 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:

(a) Separately stated charges for insurance;

(b) Charges for damages to the motor vehicle occurring during the rental agreement period;

(c) Separately stated charges for motor fuel sold by the owner of the motor vehicle[.];

(d) Amounts paid by an operator to a travel agent as commission or compensation for the travel agent’s services.

160:2  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.  

160:3  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, except that the term rent shall not include amounts paid by an operator to a travel agent as commission or compensation for the travel agent’s services; and

160:4  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.

160:5  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.

160:6  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.

160:7  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.

160:8  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.  

160:9  Effective Date.  This act shall take effect October 1, 2021.

 

Approved: July 30, 2021

Effective Date: October 01, 2021

 

 

Links

HB15 at GenCourtMobile
HB15 Discussion

Action Dates

Date Body Type
Jan. 28, 2021 House Hearing
March 2, 2021 House Exec Session
March 3, 2021 House Exec Session
March 10, 2021 House Exec Session
House Floor Vote
April 19, 2021 Senate Hearing
May 20, 2021 Senate Floor Vote
May 27, 2021 Senate Floor Vote
May 27, 2021 Senate Floor Vote
June 3, 2021 Senate Floor Vote
Jan. 28, 2021 House Hearing
March 2, 2021 House Exec Session
March 3, 2021 House Exec Session
March 10, 2021 House Exec Session
April 19, 2021 Senate Hearing
May 20, 2021 Senate Floor Vote
May 27, 2021 Senate Floor Vote
May 27, 2021 Senate Floor Vote
June 3, 2021 Senate Floor Vote

Bill Text Revisions

HB15 Revision: 32858 Date: Aug. 2, 2021, 11:50 a.m.
HB15 Revision: 32701 Date: June 10, 2021, 2:50 p.m.
HB15 Revision: 33441 Date: June 2, 2021, 3:57 p.m.
HB15 Revision: 32521 Date: May 24, 2021, 8:45 a.m.
HB15 Revision: 33442 Date: May 14, 2021, 12:24 p.m.
HB15 Revision: 32369 Date: April 13, 2021, 4:36 p.m.
HB15 Revision: 33443 Date: March 30, 2021, 10:29 a.m.
HB15 Revision: 31545 Date: Jan. 9, 2021, 1:49 p.m.

Docket


Aug. 3, 2021: Signed by Governor Sununu 07/30/2021; Chapter 160; Eff: 10/01/2021


July 30, 2021: Signed by Governor Sununu 07/30/2021; Chapter 160; Eff: 10/01/2021


: Enrolled (in recess of) 06/24/2021


July 15, 2021: Enrolled (in recess of) 06/24/2021


June 24, 2021: Enrolled Adopted, VV, (In recess 06/24/2021); SJ 20


July 15, 2021: Enrolled Adopted, VV, (In recess 06/24/2021); SJ 20


June 10, 2021: House Concurs with Senate Amendment 2021-1488s (Rep. Major): MA VV 06/10/2021 HJ 10 P. 20


June 10, 2021: House Concurs with Senate Amendment 2021-1488s (Rep. Major): MA VV 06/10/2021 HJ 10 P. 20


June 3, 2021: Without Objection, the Clerk is authorized to make technical and administrative corrections which are necessary to reflect the intent of the Senate, Relative to Bills and Amendments Passed Today, MA; 06/03/2021; SJ 18


June 3, 2021: Without Objection, the Clerk is authorized to make technical and administrative corrections which are necessary to reflect the intent of the Senate, Relative to Bills and Amendments Passed Today, MA; 06/03/2021; SJ 18


June 3, 2021: Ought to Pass: RC 16Y-7N, MA; OT3rdg; 06/03/2021; SJ 18


June 3, 2021: Ought to Pass: RC 16Y-7N, MA; OT3rdg; 06/03/2021; SJ 18


June 3, 2021: Committee Report: Ought to Pass, 06/03/2021; SC 26


May 27, 2021: Committee Report: Ought to Pass, 06/03/2021; SC 26


May 27, 2021: Special Order to Next Session, Without Objection, MA; 05/27/2021; SJ 17


May 27, 2021: Special Order to Next Session, Without Objection, MA; 05/27/2021; SJ 17


May 27, 2021: Committee Report: Ought to Pass, 05/27/2021; SC 25A


May 25, 2021: Committee Report: Ought to Pass, 05/27/2021; SC 25A


May 20, 2021: Ought to Pass with Amendment 2021-1488s, MA, VV; Refer to Finance Rule 4-5; 05/20/2021; SJ 16


May 20, 2021: Ought to Pass with Amendment 2021-1488s, MA, VV; Refer to Finance Rule 4-5; 05/20/2021; SJ 16


May 20, 2021: Ought to Pass with Amendment 2021-1488s, MA, VV; Refer to Finance Rule 4-5; 05/20/2021; SJ 16


May 20, 2021: Sen. Rosenwald Floor Amendment # 2021-1488s, AA, VV; 05/20/2021; SJ 16


May 20, 2021: Sen. Rosenwald Floor Amendment # 2021-1488s, AA, VV; 05/20/2021; SJ 16


May 20, 2021: Committee Report: Ought to Pass, 05/20/2021; SC 24


May 10, 2021: Committee Report: Ought to Pass, 05/20/2021; SC 24


April 14, 2021: Remote Hearing: 04/19/2021, 09:00 am; Links to join the hearing can be found in the Senate Calendar; SC 20


April 19, 2021: Remote Hearing: 04/19/2021, 09:00 am; Links to join the hearing can be found in the Senate Calendar; SC 20


April 13, 2021: Introduced 04/08/2021 and Referred to Ways and Means; SJ 12


April 8, 2021: Introduced 04/08/2021 and Referred to Ways and Means; SJ 12


April 9, 2021: Ought to Pass with Amendment 2021-0599h: MA RC 289-78 04/09/2021 HJ 7 P. 75


April 9, 2021: Ought to Pass with Amendment 2021-0599h: MA RC 289-78 04/09/2021 HJ 7 P. 75


: Ought to Pass with Amendment 2021-0599h MA RC 289-78


April 9, 2021: Amendment # 2021-0599h: AA DV 184-175 04/09/2021 HJ 7 P. 75


April 9, 2021: Amendment # 2021-0599h: AA DV 184-175 04/09/2021 HJ 7 P. 75


: Minority Committee Report: Inexpedient to Legislate


March 30, 2021: Minority Committee Report: Inexpedient to Legislate


March 30, 2021: Majority Committee Report: Ought to Pass with Amendment # 2021-0599h (Vote 22-2; RC) HC 18 P. 63


: Majority Committee Report: Ought to Pass with Amendment # 2021-0599h (Vote 22-2; RC) HC 18 P. 63


March 10, 2021: Full Committee Work Session: 03/10/2021 01:00 pm Members of the public may attend using the following link: To join the webinar: https://www.zoom.us/j/99357402693 / Executive session on pending legislation may be held throughout the day (time permitting) from the time the committee is initially convened.


March 3, 2021: Full Committee Work Session: 03/10/2021 01:00 pm Members of the public may attend using the following link: To join the webinar: https://www.zoom.us/j/99357402693 / Executive session on pending legislation may be held throughout the day (time permitting) from the time the committee is initially convened.


Feb. 18, 2021: Full Committee Work Session: 03/03/2021 09:00 am Members of the public may attend using the following link: To join the webinar: https://www.zoom.us/j/92309184005 / Executive session on pending legislation may be held throughout the day (time permitting) from the time the committee is initially convened.


March 3, 2021: Full Committee Work Session: 03/03/2021 09:00 am Members of the public may attend using the following link: To join the webinar: https://www.zoom.us/j/92309184005 / Executive session on pending legislation may be held throughout the day (time permitting) from the time the committee is initially convened.


Feb. 18, 2021: Full Committee Work Session: 03/02/2021 09:00 am Members of the public may attend using the following link: To join the webinar: https://www.zoom.us/j/94528213728 / Executive session on pending legislation may be held throughout the day (time permitting) from the time the committee is initially convened.


March 2, 2021: Full Committee Work Session: 03/02/2021 09:00 am Members of the public may attend using the following link: To join the webinar: https://www.zoom.us/j/94528213728 / Executive session on pending legislation may be held throughout the day (time permitting) from the time the committee is initially convened.


Jan. 28, 2021: Public Hearing: 01/28/2021 01:30 pm Members of the public may attend using the following link: To join the webinar: https://www.zoom.us/j/92120368845 / Executive session on pending legislation may be held throughout the day (time permitting) from the time the committee is initially convened.


Jan. 20, 2021: Public Hearing: 01/28/2021 01:30 pm Members of the public may attend using the following link: To join the webinar: https://www.zoom.us/j/92120368845 / Executive session on pending legislation may be held throughout the day (time permitting) from the time the committee is initially convened.


Jan. 6, 2021: Introduced (in recess of) 01/06/2021 and referred to Ways and Means HJ 2 P. 47


Jan. 9, 2021: Introduced (in recess of) 01/06/2021 and referred to Ways and Means HJ 2 P. 47