HB 1356-FN - AS INTRODUCED
2000 SESSION
HOUSE BILL 1356-FN
AN ACT relative to sales tax exemption certificates for antique dealers.
SPONSORS: Rep. Rollo, Straf 10; Rep. J. Wall, Straf 9
This bill permits New Hampshire antique dealers who purchase items out-of-state for resale in New Hampshire to apply for a sales tax exemption certificate from the department of revenue administration.
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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Matter which is either (a) all new or (b) repealed and reenacted appears in regular type.
00-2121
09/10
STATE OF NEW HAMPSHIRE
In the Year of Our Lord Two Thousand
AN ACT relative to sales tax exemption certificates for antique dealers.
Be it Enacted by the Senate and House of Representatives in General Court convened:
1 New Subdivision; Sales Tax Exemption Certificates for Antique Dealers. Amend RSA 21-J by inserting after section 44 the following new subdivision:
Sales Tax Exemption Certificates for Antique Dealers
21-J:45 Sales Tax Exemption Certificates for Antique Dealers.
I. A New Hampshire antique dealer may apply to the department of revenue administration for a certificate showing that his or her out-of-state purchases for resale in New Hampshire are exempt from any sales taxes imposed by the other state. The commissioner shall issue such certificate, provided that the antique dealer meets all eligibility requirements of the commissioner. The certificate shall display a number, which shall remain on file with the department.
II. The commissioner shall adopt rules, pursuant to RSA 541-A, relative to the application form for the certificate, the form of the certificate, eligibility for the certificate, and use of the certificate.
2 Effective Date. This act shall take effect 60 days after its passage.
LBAO
00-2121
12/9/99
HB 1356-FN - FISCAL NOTE
AN ACT relative to sales tax exemption certificates for antique dealers.
FISCAL IMPACT:
The Legislative Budget Assistant has determined that this legislation has a total fiscal impact of less than $10,000 in each of the fiscal years 2000 through 2004.