HB 313-FN - AS INTRODUCED
2001 SESSION
05/09
HOUSE BILL 313-FN
AN ACT limiting access to certain business records.
SPONSORS: Rep. Dickinson, Carr 2; Rep. Sullivan, Carr 2; Rep. Kenney, Carr 6; Rep. Avery, Ches 8; Rep. Mock, Carr 3
This bill limits the access of out-of-state, government tax collection agencies to New Hampshire business records.
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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Matter which is either (a) all new or (b) repealed and reenacted appears in regular type.
01-0459
05/09
STATE OF NEW HAMPSHIRE
In the Year of Our Lord Two Thousand One
AN ACT limiting access to certain business records.
Be it Enacted by the Senate and House of Representatives in General Court convened:
1 Purpose. Since one of our neighboring states has amended its revenue laws to allow the maximum collection of sales taxes under the Interstate Commerce Clause of the United States Constitution, New Hampshire businesses have come under increasing pressure to collect sales taxes for out-of-state revenue agencies. It is the intent of the general court to provide a means for New Hampshire businesses to protect themselves against unrestricted and aggressive collection efforts being made by these revenue agents.
2 New Chapter; Access to Business Records. Amend RSA by inserting after chapter 337-A the following new chapter:
CHAPTER 337-B
337-B:1 Definitions. In this chapter:
I. "Business" means any corporation, partnership, limited liability company, proprietorship, association, or trust organized under the laws of this state.
II. "Records" or "business records" include books of account, vouchers, documents, canceled checks, payments, correspondence, records of sales, personnel, equipment, and production, reports relating to any or all such records, and other business papers.
337-B:2 Access to Business Records Limited. A New Hampshire business shall not be required to open its records to any employee or agent of any agency of another state which is responsible for the collection or regulation of sales taxes in such state unless a request for such disclosure is made in writing by certified mail. The business shall have 30 days to respond to such request by certified mail. If the business does not respond within 30 days, the business shall not have the protection of a court order described in this section. If a business refuses to comply with the written request for disclosure of records, the business shall not be required to open its books without a court order from the superior court in the county in which the business is located. The superior court shall not issue such an order unless the requesting party can prove by a preponderance of the evidence that the business had reasonable opportunity to defend itself against the imposition of the order. The requesting party shall be responsible for all legal and accounting costs incurred by the business if the court order is denied.
3 Effective Date. This act shall take effect January 1, 2002.
LBAO
01-0459
1/23/01
HB 313-FN - FISCAL NOTE
AN ACT limiting access to certain business records.
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.