CHAPTER 270
HB 705 - FINAL VERSION
25mar03...0892h
06/05/03 1979s
06/05/03 2025s
24jun03...2242CofC
2003 SESSION
09/10
HOUSE BILL 705
AN ACT establishing a committee to study the application of the communications services tax and continuing the property tax exemption for wooden poles and conduits.
This bill establishes a committee to study the application of the communications services tax.
The bill also extends a property tax exemption for certain wooden poles and conduits until July 1, 2004.
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
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Matter which is either (a) all new or (b) repealed and reenacted appears in regular type.
25mar03...0892h
06/05/03 1979s
06/05/03 2025s
24jun03...2242CofC
03-0462
09/10
2003 SESSION
STATE OF NEW HAMPSHIRE
In the Year of Our Lord Two Thousand Three
AN ACT establishing a committee to study the application of the communications services tax and continuing the property tax exemption for wooden poles and conduits.
Be it Enacted by the Senate and House of Representatives in General Court convened:
270:1 Committee Established. There is established a committee to study the application of the communications services tax.
270:2 Membership and Compensation.
I. The members of the committee shall be as follows:
(a) Five members of the house of representatives, appointed by the speaker of the house.
(b) Five members of the senate, appointed by the president of the senate.
II. Members of the committee shall receive mileage at the legislative rate when attending to the duties of the committee.
270:3 Duties. The committee shall study the application of the communications services tax.
270:4 Chairperson; Quorum. The members of the study committee shall elect a chairperson from among the members. The first meeting of the committee shall be called by the first-named house member. The first meeting of the committee shall be held within 45 days of the effective date of this section. Six members of the committee shall constitute a quorum.
270:5 Report. The committee shall report its findings and any recommendations for proposed legislation to the speaker of the house of representatives, the senate president, the house clerk, the senate clerk, the governor, and the state library on or before November 1, 2003.
270:6 Purpose. The general court finds that the exemption from the local property tax for wooden poles and conduits shall be extended for one year, pending a report by the legislative study committee established in this act.
270:7 Exemption of Wooden Poles and Conduits Extended. Amend RSA 72:8-b to read as follows:
72:8-b Exemption. [As long as the intrastate or interstate communication services tax is imposed at a rate greater than that specified in RSA 82-A:3 or RSA 82-A:4 and] Notwithstanding any other provision of this chapter, any conduit that is not a part of a building and any whole or partial interest in wooden poles, employed in the transmission of communication services that are subject to the tax imposed under RSA 82-A, and owned by a retailer as that term is defined in RSA 82-A:2, X, shall be exempt from being taxed as real estate under RSA 72:8-a.
270:8 Prospective Repeal Date Extended for Exemption of Wooden Poles and Conduits Under RSA 72:8-b. Amend 1998, 304:6, I as amended by 1999, 163:7 and 2001, 158:2 to read as follows:
I. Section 5 of this act shall take effect July 1, [2003] 2004.
270:9 Effective Date. This act shall take effect upon its passage.
(Approved: Enacted in accordance with Article 44, Part II, N.H. Constitution, without signature of the Governor, July 16, 2003)
(Effective Date: July 16, 2003)