New Hampshire HB 417: relative to certain motor vehicle records.

Bill Text

HB 417-FN - AS INTRODUCED

2025 SESSION

 25-0605

 07/05

HOUSE BILL 417-FN

AN ACT relative to repealing the communications services tax.

SPONSORS: Rep. McFarlane, Graf. 18; Rep. Granger, Straf. 2; Rep. Comtois, Belk. 7; Rep. Aures, Merr. 13; Rep. Ulery, Hills. 13; Rep. Soti, Rock. 35; Rep. Harrington, Straf. 18; Rep. Osborne, Rock. 2; Sen. Murphy, Dist 16

COMMITTEE: Ways and Means

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ANALYSIS

 This bill:

 I. Reduces the rate of the communications services tax for the 2026 tax year. 

 II. Abolishes the communications services tax in the 2027 tax year.

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 Matter which is either (a) all new or (b) repealed and reenacted appears in regular type.

 25-0605

 07/05

STATE OF NEW HAMPSHIRE

In the Year of Our Lord Two Thousand Twenty Five

AN ACT relative to repealing the communications services tax.

Be it Enacted by the Senate and House of Representatives in General Court convened:

 1 Communications Services Tax; Imposition of Tax; Intrastate Communications Services; Change in Tax Rate. Amend RSA 82-A:3 to read as follows:

 82-A:3 Imposition of Tax; Intrastate Communications Services. A tax is imposed upon intrastate communications services furnished to a person in this state and purchased at retail from a retailer by such person, at the rate of [7] 4 percent of the gross charge therefor. However, such tax is not imposed on any communications services to the extent a tax on such services may not, under the Constitution and statutes of the United States, be made the subject of taxation by the state.

 2 Communications Services Tax; Imposition of Tax; Interstate Communications Services; Change in Tax Rate. Amend RSA 82-A:4 to read as follows:

 82-A:4 Imposition of Tax; Interstate Communications Services. Except as provided in RSA 82-A:4-b, RSA 82-A:4-d, and RSA 82-A:4-e, a tax is imposed upon interstate communications services and private communications services furnished to a person in this state and purchased at retail from a retailer by such person, at the rate of [7] 4 percent of the gross charge when such service purchased on a call-by call basis originates in this state and terminates outside this state or originates outside this state and terminates in this state and the service address is in this state, or when such service purchased on a basis other than a call-by-call basis is provided to a person with a place of primary use in this state or when such private communications services are apportioned to this state in accordance with RSA 82-A:4-c. Provided however, a tax is imposed upon interstate paid calling service furnished to a person in this state and purchased at retail from a retailer by such person, at the rate of [7] 4 percent of the gross charge when the origination point of the communications signal (as first identified by either (a) the seller's telecommunications system, or (b) information received by the seller from its service provider, where the system used to transport such signals is not that of the seller) is in this state. To prevent actual multi-state taxation of communications services that are subject to taxation under this section, any taxpayer, upon proof that the taxpayer has paid a tax in another state on such services, shall be allowed a credit against the tax imposed in this section to the extent of the amount of such tax properly due and paid in such other state. However, such tax is not imposed on communications services to the extent such services may not, under the Constitution and statutes of the United States, be made the subject of taxation by the state.

 3 Repeal. RSA 82-A, relative to the communications services tax, is repealed.

 4 Department of Revenue Administration; Statute of Limitations and Penalties; Substantial Understatement Penalty; Reference Removed. Amend RSA 21-J:33-a, I to read as follows:

 I. If there is a substantial understatement of tax imposed under RSA 77-A, RSA 77-E, RSA 78-A, RSA 78-C, [RSA 82-A,] RSA 83-C, or RSA 84-A for any taxable period, there shall be added to the tax an amount equal to 25 percent of the amount of any underpayment attributable to such understatement.

 5 Tax Expenditure and Potential Liability Reports; Reference Removed. Amend RSA 71-C:4, I to read as follows:

 I. On or before December 15 of every fiscal year the commissioner of the department of revenue administration shall certify in a report to the general court and the governor an analysis of each of the past fiscal year's tax expenditures as identified in RSA 71-C:2, and other credits allowed under RSA 77-A, RSA 77-E, RSA 77-G, RSA 78, RSA 78-A, 78-B, [RSA 82-A,] RSA 84-A, RSA 84-C, and RSA 400-A.

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