78-E:1 Findings and Purpose. – The general court finds that: I. Over 10,000 state and local jurisdictions within the United States impose sales and use taxes. Many of these jurisdictions have their own laws, regulations, policies, and standards for determining sales and use tax obligations. II. The state of New Hampshire does not impose […]
78-E:10 Annual reports. – On or before November 1 of each year, the department of justice shall report on the status of implementation of the provisions of RSA 78-E along with any recommendations for proposed legislation to the president of the senate, the speaker of the house of representatives, the chairs of the senate […]
78-E:11 Repealed by 2019, 280:2, eff. Nov. 1, 2020. –
78-E:12 Severability. – If any provision of this chapter or the application thereof to any agency, person, or circumstances is held invalid, the invalidity does not affect other provisions or applications of the chapter which can be given effect without the invalid provisions or applications, and to this end the provisions of this chapter […]
78-E:2 Definitions. – In this chapter: I. " Foreign taxing authority " means an agency or other instrumentality of, or a person acting on behalf of, a foreign taxing jurisdiction that is authorized to administer, audit, and enforce sales or use tax laws of the foreign taxing jurisdiction. II. " Foreign taxing jurisdiction " […]
78-E:3 Voluntary Information Sharing and Collaboration. – I. In furtherance of the purposes of this chapter, the department of justice shall develop a system providing for voluntary information sharing and collaboration between the department of justice and New Hampshire remote sellers. II. In collaboration with the department of revenue administration and through such other […]
78-E:4 Notice Requirements; Prohibitions. – I. A foreign taxing authority shall provide written notice to the department of justice at least 45 days prior to taking any action to determine or impose sales or use tax liability against a New Hampshire remote seller. The written notice regarding a particular New Hampshire remote seller shall […]
78-E:5 Impersonation of foreign taxing jurisdiction or authority; Enforcement. – No person shall impersonate or attempt to impersonate a foreign taxing jurisdiction, foreign taxing authority, or any other government agency for any reason and, any person who does shall be deemed to have committed an unfair or deceptive act or practice within the meaning […]
78-E:6 Administration; Enforcement. – I. Upon receipt of a written notice of a foreign taxing authority’s intent to request private customer information from, conduct an examination of, or impose sales and use tax collection obligations on one or more New Hampshire remote sellers, the department of justice shall determine whether the laws of the […]
78-E:7 Reimbursement for Sales and Use Tax Collection. – Notwithstanding the provisions of this chapter, if a New Hampshire remote seller is determined to be obligated to collect and remit a sales or use tax on behalf of a foreign taxing jurisdiction or foreign taxing authority, then that New Hampshire remote seller shall be […]
78-E:8 Rulemaking. – The department of justice may establish procedures, in rules adopted by the attorney general under RSA 541-A, to facilitate the department of justice’s implementation of this chapter, including the creation of forms, schedules, explanatory documents, or other materials. Such rules may be adopted through emergency rulemaking under RSA 541-A:18. Source. 2019, […]
78-E:9 Supplement to RSA 78-D. – The protections for New Hampshire remote sellers provided by this chapter are intended to supplement, and not replace or supplant, protections provided to retailers under RSA 78-D. Therefore, in any situation where a provision of this chapter conflicts with the provisions of RSA 78-D, the provision that provides […]
