Hb602: Relative To The Unbundling of Communications Services For Purposes of The Application of The Communications Services Tax.

CHAPTER 190

HB 602-FN-A – FINAL VERSION

23Mar2005… 0604h

05/26/05 1475s

2005 SESSION

05-0301

09/10

HOUSE BILL 602-FN-A

AN ACT relative to the unbundling of communications services for purposes of the application of the communications services tax.

SPONSORS: Rep. Major, Rock 8; Rep. Almy, Graf 11; Rep. Griffin, Rock 4

COMMITTEE: Ways and Means

AMENDED ANALYSIS

This bill permits the exclusion of nontaxable components of bundled communications services packages from the communications services tax if the retailer can identify the charges not subject to the tax from its books and records kept in the ordinary course of business and provide verifiable data as to the calculation of the tax upon request.

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Matter which is either (a) all new or (b) repealed and reenacted appears in regular type.

23Mar2005… 0604h

05/26/05 1475s

05-0301

09/10

STATE OF NEW HAMPSHIRE

In the Year of Our Lord Two Thousand Five

AN ACT relative to the unbundling of communications services for purposes of the application of the communications services tax.

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

190:1 Communications Services Tax; Definition of “Gross Charge;” Non-Taxable Charges. Amend RSA 82-A:2, V(e) to read as follows:

(e) Charges for services which are not provided in connection with originating or receiving communications services and which are not necessary for or directly related to the provision of communications services, to the extent that the charges for such services are disaggregated and separately identified from other charges on the customer’s bill. In instances where the retailer does not separately list charges for taxable and non-taxable communications services, such charges shall be subject to the taxes imposed by this chapter, unless the retailer can reasonably identify charges not subject to such tax from its books and records kept in the ordinary course of business and provide verifiable data as to the calculation of the tax to the department upon request. A retailer calculating the tax on the basis of its books and records shall provide the taxpayer with an explanation of the calculation of the tax upon request;

190:2 Effective Date. This act shall take effect July 1, 2005.

(Approved: June 30, 2005)

(Effective Date: July 1, 2005)