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Bill > HB698


NH HB698

Relative to foreign taxing jurisdictions compelling New Hampshire businesses to collect and remit sales taxes incurred by citizens of their respective states.


summary

Introduced
01/17/2019
In Committee
11/13/2019
Crossed Over
Passed
Dead
06/30/2019

Introduced Session

2019 Regular Session

Bill Summary

Relative to foreign taxing jurisdictions compelling New Hampshire businesses to collect and remit sales taxes incurred by citizens of their respective states.

AI Summary

This bill establishes a new chapter in New Hampshire law that prohibits foreign taxing jurisdictions from compelling New Hampshire businesses to collect and remit sales taxes incurred by citizens of their respective states. The bill finds that such attempts by foreign taxing authorities violate New Hampshire's state sovereignty and infringe on the liberty and property rights of its citizens. It provides protections for New Hampshire sellers, including prohibiting foreign taxing authorities from requesting private customer transaction information and impersonating government agencies. The bill also declares that remote purchase transactions by New Hampshire sellers do not create economic nexus in foreign taxing jurisdictions, and that foreign judgments against New Hampshire sellers regarding sales tax collection or enforcement are not enforceable in New Hampshire.

Committee Categories

Budget and Finance

Sponsors (10)

Last Action

Committee Report: Inexpedient to Legislate (Vote 18-0; Consent Calendar) (on 11/13/2019)

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