SB 103-FN - AS AMENDED BY THE HOUSE
4Jun2021... 1824h
2021 SESSION
21-1070
05/04
SENATE BILL 103-FN
SPONSORS: Sen. Bradley, Dist 3
COMMITTEE: Ways and Means
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AMENDED ANALYSIS
This bill:
I. Waives certain business registration, licensing, and taxation requirements for out-of-state businesses temporarily performing work in New Hampshire during a declared state of emergency.
II. Prohibits the siting of new landfills near state parks.
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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Matter which is either (a) all new or (b) repealed and reenacted appears in regular type.
4Jun2021... 1824h 21-1070
05/04
STATE OF NEW HAMPSHIRE
In the Year of Our Lord Two Thousand Twenty One
Be it Enacted by the Senate and House of Representatives in General Court convened:
1 New Chapter; State of Emergency Waivers for Out-of-State Businesses and Employees. Amend RSA by inserting after chapter 319-C the following new chapter:
CHAPTER 319-D
State of Emergency Waivers for Out-of-State Businesses and Employees
319-D:1 Definitions. In this chapter:
I. “Communications services” has the same meaning as provided in RSA 82-A:2, III.
II. "Critical infrastructure" means real property and tangible personal property, including, but not limited to, buildings, conduits, lines, fiber optic cables, poles, pipes, structures and equipment, owned or used by a public utility, a rural electric cooperative, or a provider of communications services to generate, transmit or distribute such company's product or service in the state.
III. "Disaster-related or emergency-related work" means repairing, renovating, installing, constructing or rendering services to critical infrastructure in the state that has been damaged, impaired or destroyed by a state disaster or emergency.
IV. "Disaster response period" means the period commencing 10 calendar days prior to the date of issuance of the proclamation or declaration of a state disaster or emergency, and ending 60 calendar days after the governor has proclaimed or the president has declared, as applicable, the end of such disaster or emergency.
V. "Out-of-state business" means a business entity that does not have a presence in the state and does not conduct business in the state. "Out-of-state business" includes a business entity that (a) is present in the state or conducted operations in the state, to perform disaster-related or emergency-related work, but otherwise satisfies the provisions of this subdivision, or
(b) Is affiliated with a registered business solely through common ownership and otherwise satisfies the provisions of this subdivision.
VI. "Out-of-state employee" means an employee of an out-of-state business who does not work in the state, other than performing disaster- related or emergency-related work during a disaster response period.
VII. "Public utility" has the same meaning as provided in RSA 362:2,I.
VIII. " Registered business" means a business entity that is registered with the secretary of the state to do business in the state prior to the state disaster or emergency.
IX. “Rural electric cooperative” means an association incorporated under RSA 301:53.
X. "State disaster or emergency" means a disaster or an emergency event for which (a) the governor has issued a proclamation of a disaster or an emergency pursuant to RSA 4:45; or (b) the President of the United States has issued a declaration of the existence in the state of a major disaster or an emergency.
319-D:2 Status of Out-of-State Businesses and Employees During Disaster Period. Notwithstanding any other provision of law to the contrary, no out-of-state business or out-of-state employee who is present in the state or conducts operations in the state, to perform disaster-related or emergency-related work during a disaster response period, shall be deemed to have established sufficient presence in the state to require such business or employee to:
(a) Register with the state or any political subdivision thereof;
(b) Be subject to any state taxes other than transaction taxes and fees, which transaction taxes and fees include, but are not limited to, sales and use taxes, fuel taxes or charges or fees on rental passenger motor vehicles, rental trucks or rental machinery, unless such transaction taxes or fees are suspended or otherwise exempted during a disaster response period;
(c) Submit any tax filing to the state; or
(d) Be subject to business licensing or occupational licensing by the state, provided such business or employee is properly registered, licensed or otherwise authorized under the laws of another state to perform disaster-related or emergency-related work. Any out-of-state business or out-of-state employee who remains in the state after the disaster response period shall be subject to all other laws that provide standards to establish presence in the state, and shall comply with any provision of the general statutes that becomes applicable to such business or employee due to such presence, including licensing and registration requirements.
319-D:3 Notification. Any out-of-state business that is present in the state or conducts operations in the state, to perform disaster-related or emergency-related work during a disaster response period, shall provide, upon request by the secretary of the state, a written statement that such business is in the state for purposes of responding to the state disaster or emergency. The statement, which may be provided electronically, shall include the following information for the out-of-state business:
(a) Name.
(b) State of domicile.
(c) Principal business address.
(d) Telephone number.
(e) Electronic mail address.
(f) Federal tax identification number.
(g) Date of entry into the state.
(h) Affirmation that it meets all relevant license and registration information for its state of domicile.
II. The secretary of the state may request a registered business that is an affiliate of such out-of-state business to provide the written statement and information set forth in paragraph I. Such registered business shall also include the registered business's name, principal business address, telephone number, and electronic mail address.
III. No out-of-state business that has received a request from the secretary of the state for a written statement or is an affiliate of a registered business that has received such request shall be prevented from commencing disaster-related or emergency-related work in the state prior to the provision of the written statement.
2 New Paragraph; Permit Prohibited Near Certain Parks and Forest Lands. Amend RSA 149-M:9 by inserting after paragraph XIV the following new paragraph:
XV. No permit shall be issued by the department for the siting of a new landfill if any part of the actual solid waste disposal area is proposed to be located within 2 miles of the boundary of any state park. For purposes of this paragraph, “state park” means any state park managed by the state director of the division of parks and recreation pursuant to RSA 216-A:2. “State park” shall not include the state historic sites and recreational rail trails. Nothing in this paragraph shall be construed to prohibit the expansion of any existing landfills.
I. Section 1 of this act shall take effect 60 days after its passage.
II. The remainder of this act shall take effect upon its passage.
21-1070
Amended 6/7/21
SB 103-FN- FISCAL NOTE
AS AMENDED BY THE HOUSE (AMENDMENT #2021-1824h)
FISCAL IMPACT: [ X ] State [ ] County [ ] Local [ ] None
|
| |||
| Estimated Increase / (Decrease) | |||
STATE: | FY 2021 | FY 2022 | FY 2023 | FY 2024 |
Appropriation | $0 | $0 | $0 | $0 |
Revenue | $0 | Indeterminable Decrease | Indeterminable Decrease | Indeterminable Decrease |
Expenditures | $0 | $0 | $0 | $0 |
Funding Source: | [ X ] General [ X ] Education [ ] Highway [ ] Other | |||
METHODOLOGY:
This bill creates a waiver from certain tax and business licensing liabilities for out-of-state businesses or out-of-state employees that perform disaster related or emergency related work in the State of New Hampshire during a disaster response period. As amended, the bill also prohibits the siting of new landfills near state parks.
The Department of Revenue Administration states the bill would result in an indeterminable decrease in revenue to general and education trust funds due to unknown revenue losses from Business Profits and Business Enterprise Taxes that are payable under current law. The Department cannot calculate the possible revenue loss tied to a taxpayer's nexus for state activity. The Department states any additional administrative cost could be absorbed within the Department's current operating budget.
The Department of State indicates that there is no fiscal impact to Department revenues or expenditures resulting from this legislation. Currently, business entities operating in the state solely for emergency related work due to a disaster or state of emergency are not normally liable for paying registration and annual return fees, so the exemption has no effect and this practice will continue. Business entities dealing with a crisis but who normally conduct business activity in the state are currently liable for these fees and would continue to be subject to such fees under the bill.
The prohibition against the siting of new landfills near state parks has no fiscal impact.
It is assumed this bill will be effective July 1, 2021.
AGENCIES CONTACTED:
Departments of Revenue Administration and State