Governor Chris Sununu Signs Wayfair Bill Into Law
Concord, NH – Today, Governor Chris Sununu signed SB 242, providing for protection of private customer information and rights of New Hampshire remote sellers in connection with certain foreign sales and use taxes, also known as the "Wayfair Bill," with lawmakers this afternoon.
"As Governor, I am going to do everything in my power to fight any attempt to force New Hampshire's businesses to collect out of state taxes in violation of the United States or New Hampshire Constitutions," said Governor Chris Sununu. "I would like to thank Senator Jeb Bradley, Representative Almy, and others in the legislature for their hard work and steadfast leadership in getting this bill done. This legislation is a first step in the process, and we look forward to strengthening this bill in the years to come as the law develops."
"This legislation being signed into law is a key component of protecting the New Hampshire Advantage," said Senator Jeb Bradley (R-Wolfeboro), primary sponsor of the bill. "Governor Sununu has been a stalwart protector of the New Hampshire Advantage and I hope that the bipartisan cooperation to keep our taxes low through this legislation applies to any budget negotiations as well."
"I applaud Governor Sununu for signing legislation that protects Granite Staters from overly burdensome out of state tax collectors," said Senate Republican Leader Chuck Morse (R-Salem). "New Hampshire is proud of our sales-tax free environment that allows businesses to thrive and individuals to keep their hard-earned money. The state is lucky to have leaders like Governor Sununu and Senator Bradley to protect the New Hampshire Advantage."
Among the provisions of the legislation:
- First, any out of state taxing authority seeking to audit or impose tax collection obligations on a New Hampshire business will be required to notify the New Hampshire Department of Justice at least 45 days in advance.
- Second, our Department of Justice will then conduct a review to ensure that any attempts to impose sales and use tax collection obligations are constitutional. If the Department of Justice believes that other foreign taxing jurisdictions are improperly targeting our businesses, the Department of Justice will be empowered under this bill to file suit to block these improper attempts.
- Third, if a business is determined to be required to collect and remit sales taxes to an out of state taxing jurisdiction, this bill gives that business the right, under New Hampshire law, to recover reasonable costs incurred in the collection and remission of sales and use taxes to an out of state taxing jurisdiction.