Bill Text: NH SB48 | 2021 | Regular Session | Enrolled

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Bill Title: Relative to the formula used to determine current use tax rates.

Spectrum: Partisan Bill (Republican 14-0)

Status: (Passed) 2021-07-06 - Signed by the Governor on 07/01/2021; Chapter 0102; Effective 08/30/2021 [SB48 Detail]

Download: New_Hampshire-2021-SB48-Enrolled.html

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SB 48 - VERSION ADOPTED BY BOTH BODIES

 

 

2021 SESSION

21-0216

05/10

 

SENATE BILL 48

 

AN ACT relative to the formula used to determine current use tax rates.

 

SPONSORS: Sen. Giuda, Dist 2; Sen. Birdsell, Dist 19; Sen. Gannon, Dist 23; Sen. Ricciardi, Dist 9; Sen. Daniels, Dist 11; Sen. Avard, Dist 12; Sen. Hennessey, Dist 1; Sen. Ward, Dist 8; Sen. Reagan, Dist 17; Rep. Major, Rock. 14; Rep. L. Ober, Hills. 37; Rep. Weyler, Rock. 13; Rep. Edwards, Rock. 4; Rep. Lang, Belk. 4

 

COMMITTEE: Ways and Means

 

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ANALYSIS

 

This bill provides that the formula used by the department of revenue administration and current use board to determine current use tax rates shall not be considered confidential and shall be available to the public.

 

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Matter which is either (a) all new or (b) repealed and reenacted appears in regular type.

21-0216

05/10

 

STATE OF NEW HAMPSHIRE

 

In the Year of Our Lord Two Thousand Twenty One

 

AN ACT relative to the formula used to determine current use tax rates.

 

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

 

1  New Subparagraph; Department of Revenue Administration; Department Records Not Deemed Confidential or Privileged; Formula Used to Determine Current Use Tax Rates.  Amend RSA 21-J:14, IV by inserting after subparagraph (c) the following new subparagraph:

(d)  The formula used by the department to assist the current use board in their determination of current use tax rates, and all variables within that formula, including definitions of those variables, if any.

2  Effective Date.  This act shall take effect 60 days after its passage.