SB 172-FN - AS INTRODUCED
2001 SESSION
09/10
SENATE BILL 172-FN
AN ACT exempting rentals of motor vehicles by governmental entities and certain nonprofit organizations from the meals and rooms tax.
SPONSORS: Sen. Below, Dist 5; Rep. Dudley, Graf 14; Rep. Scovner, Graf 13; Rep. Pawlek, Graf 14; Rep. Almy, Graf 14
This bill exempts rentals of motor vehicles by governmental entities and certain nonprofit organizations from the meals and rooms tax.
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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Matter which is either (a) all new or (b) repealed and reenacted appears in regular type.
01-0907
09/10
STATE OF NEW HAMPSHIRE
In the Year of Our Lord Two Thousand One
AN ACT exempting rentals of motor vehicles by governmental entities and certain nonprofit organizations from the meals and rooms tax.
Be it Enacted by the Senate and House of Representatives in General Court convened:
1 New Paragraph; Exemption From Meals and Rooms Tax for Certain Motor Vehicle Rentals. Amend RSA 78-A:6-a by inserting after paragraph V the following new paragraph:
VI. The following rentals of motor vehicles are exempt from the tax imposed under RSA 78-A:6, II-a:
(a) Rentals paid by the federal government, the state, or any political subdivision of the state.
(b) Rentals by nonprofit corporations, associations, or organizations operated exclusively for religious or charitable purposes.
2 Effective Date. This act shall take effect July 1, 2001.
LBAO
01-0907
3/5/01
SB 172-FN - FISCAL NOTE
AN ACT exempting rentals of motor vehicles be governmental entities and certain nonprofit organizations from the meals and rooms tax.
FISCAL IMPACT:
The Office of Legislative Budget Assistant is unable to complete a fiscal note for this bill as it is awaiting information from an agency.