Bill > HB135

This bill establishes a clear limitation on sales tax collection requirements for New Hampshire businesses with respect to foreign jurisdictions. Specifically, the bill stipulates that no New Hampshire business shall be obligated to collect sales taxes for a foreign jurisdiction unless such collection is explicitly mandated by either the United States Congress or by New Hampshire state law. The legislation provides a protective measure for local businesses, preventing them from being compelled to collect taxes for jurisdictions outside of their immediate legal purview. The bill will go into effect 60 days after its passage, giving businesses and tax authorities time to adjust to the new requirement. While the bill text itself is relatively brief, its intent is to provide clarity and potentially reduce administrative burdens on New Hampshire businesses by limiting their sales tax collection responsibilities to situations with clear legal authorization.

Budget and Finance

https://gc.nh.gov/bill_status/legacy/bs2016/bill_status.aspx?lsr=0254&sy=2025&sortoption=&txtsessionyear=2025&txtbillnumber=HB135