Bill Text: NH HB274 | 2019 | Regular Session | Introduced


Bill Title: Relative to the payment of the meals and rooms tax by individuals renting cars through an online service.

Spectrum: Partisan Bill (Republican 4-0)

Status: (Introduced) 2019-03-13 - Retained in Committee [HB274 Detail]

Download: New_Hampshire-2019-HB274-Introduced.html

HB 274-FN - AS INTRODUCED

 

 

2019 SESSION

19-0519

10/05

 

HOUSE BILL 274-FN

 

AN ACT relative to the payment of the meals and rooms tax by individuals renting cars through an online service.

 

SPONSORS: Rep. Packard, Rock. 5; Rep. Hinch, Hills. 21; Rep. Graham, Hills. 7; Rep. Major, Rock. 14

 

COMMITTEE: Ways and Means

 

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ANALYSIS

 

This bill modifies definitions under the meals and rooms tax to include as taxable motor vehicle rentals the prearrangement of motor vehicle rentals with an online enabled technology application service, website, or system.

 

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Matter which is either (a) all new or (b) repealed and reenacted appears in regular type.

19-0519

10/05

 

STATE OF NEW HAMPSHIRE

 

In the Year of Our Lord Two Thousand Nineteen

 

AN ACT relative to the payment of the meals and rooms tax by individuals renting cars through an online service.

 

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

 

1  Meals and Rooms Tax; Motor Vehicle Rentals; Definition of Rental Agreement.  Amend RSA 78-A:3, XV to read as follows:

XV.  "Rental agreement'' means an agreement by the owner of a motor vehicle to provide, for not longer than 180 days, the exclusive use of that motor vehicle to another for consideration.  Rental agreement shall also mean the prearrangement by an owner of a motor vehicle with the administrator/facilitator of an online enabled technology application service, website, or system that enables the prearrangement of vehicle rentals for not longer than 180 days, for which consideration is paid to the online service, website, or system by the renter of the motor vehicle.

2  Definition; Gross Rental Receipts.  Amend RSA 78-A:3, XVI to read as follows:

XVI.  "Gross rental receipts'' means value received or promised as consideration to the owner of a motor vehicle for rental of the vehicle, or to the administrator/facilitator of an online enabled technology application service, website, or system that enables the prearrangement of vehicle rentals, but does not include:

(a)  Separately stated charges for insurance;

(b)  Charges for damages to the motor vehicle occurring during the rental agreement period;

(c)  Separately stated charges for motor fuel sold by the owner of the motor vehicle.

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

 

LBAO

19-0519

12/20/18

 

HB 274-FN- FISCAL NOTE

AS INTRODUCED

 

AN ACT relative to the payment of the meals and rooms tax by individuals renting cars through an online service.

 

FISCAL IMPACT:      [ X ] State              [    ] County               [    ] Local              [    ] None

 

 

 

Estimated Increase / (Decrease)

STATE:

FY 2020

FY 2021

FY 2022

FY 2023

   Appropriation

$0

$0

$0

$0

   Revenue

Indeterminable Increase

Indeterminable Increase

Indeterminable Increase

Indeterminable Increase

   Expenditures

$0

$0

$0

$0

Funding Source:

  [    ] General            [ X ] Education            [    ] Highway           [    ] Other

 

 

 

 

 

METHODOLOGY:

This bill clarifies the Meals and Rooms tax is to be applied to motor vehicle rentals facilitated by an online enabled technology application service, website or system.  To the extent operators exist which do not currently collect and remit the Meals and Rooms tax when rentals are completed via an online enabled technology application service, website or system, Education Trust Fund revenue will increase by an indeterminable amount

 

AGENCIES CONTACTED:

Department of Revenue Administration

 

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