HB417-FN: relative to repealing the communications services tax.

Related law links

RSA references from bill data

• 106-H:9 · amend

  ed by the authorities of the town in which it is situated. 8 Sheriffs, Constables, and Police Officers; Enhanced 911 System; Funding; Fund Established; Reference Removed. Amend RSA 106-H:9, III(a) to read as follows: III.(a) Notwithstanding any other provision of law, [and except as otherwise provided in RSA 82-A,] the records and files of the department, related to this section, are confidential and pr

• 21-J:33-A · repeal

  unications services tax, is repealed. 4 Department of Revenue Administration; Statute of Limitations and Penalties; Substantial Understatement Penalty; Reference Removed. Amend RSA 21-J:33-a, I to read as follows: I. If there is a substantial understatement of tax imposed under RSA 77-A, RSA 77-E, RSA 78-A, RSA 78-C, [RSA 82-A,] RSA 83-C, or RSA 84-A for any taxable period, there shall be added to the tax

• 319-D:1 · repeal

  eau in its administration of RSA 106-H:9. 10 Occupations and Professions; State of Emergency Waivers for Out-of-State Businesses and Employees; Definitions; Definition Changed. RSA 319-D:1, I is repealed and reenacted to read as follows: I. "Communications services" means services for transmitting, emitting, or receiving signs, signals, writing, images, sounds or intelligence of any nature by any electr

• 400-A · amend

  scal year's tax expenditures as identified in RSA 71-C:2, and other credits allowed under RSA 77-A, RSA 77-E, RSA 77-G, RSA 78, RSA 78-A, 78-B, [RSA 82-A,] RSA 84-A, RSA 84-C, and RSA 400-A. 6 Tax Expenditure and Potential Liability Reports; Reference Removed. Amend RSA 71-C:4, II(b)(1) to read as follows: (1) Other credits allowed under RSA 77-A, RSA 77-E, RSA 77-G, RSA 78, RSA 78-A, RSA 78-B, RSA 82

• 71-C:2 · amend

  epartment of revenue administration shall certify in a report to the general court and the governor an analysis of each of the past fiscal year's tax expenditures as identified in RSA 71-C:2, and other credits allowed under RSA 77-A, RSA 77-E, RSA 77-G, RSA 78, RSA 78-A, 78-B, [RSA 82-A,] RSA 84-A, RSA 84-C, and RSA 400-A. 6 Tax Expenditure and Potential Liability Reports; Reference Removed. Amend RSA 71

• 71-C:4 · amend

  an amount equal to 25 percent of the amount of any underpayment attributable to such understatement. 5 Tax Expenditure and Potential Liability Reports; Reference Removed. Amend RSA 71-C:4, I to read as follows: I. On or before December 15 of every fiscal year the commissioner of the department of revenue administration shall certify in a report to the general court and the governor an analysis of each

• 72:12 · amend

  C, and RSA 400-A against the business profits tax imposed by RSA 77-A; and 7 Persons and Property Liable to Taxation; Property Taxes; Public Utilities; Reference Removed. Amend RSA 72:12 to read as follows: 72:12 Public Utilities. All real estate of railroads and other public utility corporations and companies which is not taxed under RSA 82 [and 82-A] shall be appraised and taxed by the authorities

• 77-A · amend

  nd Penalties; Substantial Understatement Penalty; Reference Removed. Amend RSA 21-J:33-a, I to read as follows: I. If there is a substantial understatement of tax imposed under RSA 77-A, RSA 77-E, RSA 78-A, RSA 78-C, [RSA 82-A,] RSA 83-C, or RSA 84-A for any taxable period, there shall be added to the tax an amount equal to 25 percent of the amount of any underpayment attributable to such understatemen

• 77-E · amend

  es; Substantial Understatement Penalty; Reference Removed. Amend RSA 21-J:33-a, I to read as follows: I. If there is a substantial understatement of tax imposed under RSA 77-A, RSA 77-E, RSA 78-A, RSA 78-C, [RSA 82-A,] RSA 83-C, or RSA 84-A for any taxable period, there shall be added to the tax an amount equal to 25 percent of the amount of any underpayment attributable to such understatement. 5 Tax

• 77-G · amend

  the general court and the governor an analysis of each of the past fiscal year's tax expenditures as identified in RSA 71-C:2, and other credits allowed under RSA 77-A, RSA 77-E, RSA 77-G, RSA 78, RSA 78-A, 78-B, [RSA 82-A,] RSA 84-A, RSA 84-C, and RSA 400-A. 6 Tax Expenditure and Potential Liability Reports; Reference Removed. Amend RSA 71-C:4, II(b)(1) to read as follows: (1) Other credits allowed

• 78 · amend

  al court and the governor an analysis of each of the past fiscal year's tax expenditures as identified in RSA 71-C:2, and other credits allowed under RSA 77-A, RSA 77-E, RSA 77-G, RSA 78, RSA 78-A, 78-B, [RSA 82-A,] RSA 84-A, RSA 84-C, and RSA 400-A. 6 Tax Expenditure and Potential Liability Reports; Reference Removed. Amend RSA 71-C:4, II(b)(1) to read as follows: (1) Other credits allowed under R

• 78-A · amend

  ntial Understatement Penalty; Reference Removed. Amend RSA 21-J:33-a, I to read as follows: I. If there is a substantial understatement of tax imposed under RSA 77-A, RSA 77-E, RSA 78-A, RSA 78-C, [RSA 82-A,] RSA 83-C, or RSA 84-A for any taxable period, there shall be added to the tax an amount equal to 25 percent of the amount of any underpayment attributable to such understatement. 5 Tax Expenditu

• 78-B · amend

  d Potential Liability Reports; Reference Removed. Amend RSA 71-C:4, II(b)(1) to read as follows: (1) Other credits allowed under RSA 77-A, RSA 77-E, RSA 77-G, RSA 78, RSA 78-A, RSA 78-B, RSA 82, [RSA 82-A,] RSA 83-E, RSA 84-A, RSA 84-C, and RSA 400-A against the business profits tax imposed by RSA 77-A; and 7 Persons and Property Liable to Taxation; Property Taxes; Public Utilities; Reference Removed

• 78-C · amend

  rstatement Penalty; Reference Removed. Amend RSA 21-J:33-a, I to read as follows: I. If there is a substantial understatement of tax imposed under RSA 77-A, RSA 77-E, RSA 78-A, RSA 78-C, [RSA 82-A,] RSA 83-C, or RSA 84-A for any taxable period, there shall be added to the tax an amount equal to 25 percent of the amount of any underpayment attributable to such understatement. 5 Tax Expenditure and Pot

• 82 · amend

  l Liability Reports; Reference Removed. Amend RSA 71-C:4, II(b)(1) to read as follows: (1) Other credits allowed under RSA 77-A, RSA 77-E, RSA 77-G, RSA 78, RSA 78-A, RSA 78-B, RSA 82, [RSA 82-A,] RSA 83-E, RSA 84-A, RSA 84-C, and RSA 400-A against the business profits tax imposed by RSA 77-A; and 7 Persons and Property Liable to Taxation; Property Taxes; Public Utilities; Reference Removed. Amend

• 82-A · repeal

  n communications services to the extent such services may not, under the Constitution and statutes of the United States, be made the subject of taxation by the state. 3 Repeal. RSA 82-A, relative to the communications services tax, is repealed. 4 Department of Revenue Administration; Statute of Limitations and Penalties; Substantial Understatement Penalty; Reference Removed. Amend RSA 21-J:33-a, I t

• 82-A:3 · amend

  enate and House of Representatives in General Court convened: 1 Communications Services Tax; Imposition of Tax; Intrastate Communications Services; Change in Tax Rate. Amend RSA 82-A:3 to read as follows: 82-A:3 Imposition of Tax; Intrastate Communications Services. A tax is imposed upon intrastate communications services furnished to a person in this state and purchased at retail from a retailer by

• 82-A:4 · amend

  the United States, be made the subject of taxation by the state. 2 Communications Services Tax; Imposition of Tax; Interstate Communications Services; Change in Tax Rate. Amend RSA 82-A:4 to read as follows: 82-A:4 Imposition of Tax; Interstate Communications Services. Except as provided in RSA 82-A:4-b, RSA 82-A:4-d, and RSA 82-A:4-e, a tax is imposed upon interstate communications services and priva

• 82-A:4-B · amend

  nterstate Communications Services; Change in Tax Rate. Amend RSA 82-A:4 to read as follows: 82-A:4 Imposition of Tax; Interstate Communications Services. Except as provided in RSA 82-A:4-b, RSA 82-A:4-d, and RSA 82-A:4-e, a tax is imposed upon interstate communications services and private communications services furnished to a person in this state and purchased at retail from a retailer by such person, a

• 82-A:4-C · reference

  call-by-call basis is provided to a person with a place of primary use in this state or when such private communications services are apportioned to this state in accordance with RSA 82-A:4-c. Provided however, a tax is imposed upon interstate paid calling service furnished to a person in this state and purchased at retail from a retailer by such person, at the rate of [7] 4 percent of the gross charge when

RSAs mentioned by this document

• RSA 21-J · DEPARTMENT OF REVENUE ADMINISTRATION
• RSA 71-C · TAX EXPENDITURE AND POTENTIAL LIABILITY REPORTS
• RSA 72 · PERSONS AND PROPERTY LIABLE TO TAXATION
• RSA 77-A · BUSINESS PROFITS TAX
• RSA 77-E · BUSINESS ENTERPRISE TAX
• RSA 77-G · EDUCATION TAX CREDIT
• RSA 78 · TOBACCO TAX
• RSA 78-A · TAX ON MEALS AND ROOMS
• RSA 78-B · TAX ON TRANSFER OF REAL PROPERTY
• RSA 78-C · REFINED PETROLEUM PRODUCTS TAX
• RSA 82 · TAXATION OF RAILROADS
• RSA 82-A · COMMUNICATIONS SERVICES TAX
• RSA 84-A · MEDICAID ENHANCEMENT TAX
• RSA 84-C · NURSING FACILITY QUALITY ASSESSMENT
• RSA 106-H · ENHANCED 911 SYSTEM
• RSA 319-D · STATE OF EMERGENCY WAIVERS FOR OUT-OF-STATE BUSINESSES AND EMPLOYEES
• RSA 400-A · INSURANCE DEPARTMENT
• RSA 106-H:9 · Funding; Fund Established
• RSA 319-D:1 · Definitions
• RSA 71-C:2 · Tax Expenditures Specified
• RSA 71-C:4 · Tax Expenditure and Potential Liability Report
• RSA 72:12 · Public Utilities
• RSA 82-A:3 · Imposition of Tax; Intrastate Communications Services
• RSA 82-A:4 · Imposition of Tax; Interstate Communications Services