HB400 (2021) Detail

Relative to the collection of sales taxes of foreign jurisdictions by New Hampshire businesses.


HB 400  - AS INTRODUCED

 

 

2021 SESSION

21-0465

10/05

 

HOUSE BILL 400

 

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

 

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ANALYSIS

 

This bill states that no New Hampshire business shall be required to collect sales taxes for a foreign jurisdiction unless mandated by Congress.

 

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Matter which is either (a) all new or (b) repealed and reenacted appears in regular type.

21-0465

10/05

 

STATE OF NEW HAMPSHIRE

 

In the Year of Our Lord Two Thousand Twenty One

 

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.

Links

HB400 at GenCourtMobile
HB400 Discussion

Action Dates

Date Body Type
Feb. 17, 2021 House Hearing
March 2, 2021 House Exec Session
March 3, 2021 House Exec Session

Bill Text Revisions

HB400 Revision: 31715 Date: Jan. 10, 2021, 9:24 a.m.

Docket


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.


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.


Feb. 17, 2021: Public Hearing: 02/17/2021 01:00 pm Members of the public may attend using the following link: To join the webinar: https://www.zoom.us/j/98448475898 / 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. 46