New Hampshire Revised Statutes 78-E:4 – Notice Requirements; Prohibitions
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I. A foreign taxing authority shall provide written notice to the department of justice at least 45 days prior to taking any action to determine or impose sales or use tax liability against a New Hampshire remote seller. The written notice regarding a particular New Hampshire remote seller shall state that it is an “RSA 78-E Notice,” shall provide the full legal name and address of the seller, shall contain the reasons for the request or examination, shall cite the legal authorities that authorize imposition of a tax collection obligation on the seller, and shall explain why the seller is subject to those laws.
II. No foreign taxing authority shall request from a New Hampshire remote seller any private customer transaction information for use in the determination of sales or use tax liability of the customer or for use in the determination, collection, and remittance of sales or use tax by the seller with respect to a customer transaction, nor shall a foreign taxing authority proceed with conducting such an examination or imposing sales and use tax collection obligations, unless the foreign taxing authority has first provided the department of justice with written notice of its intent to request such information or conduct such an examination from a particular New Hampshire remote seller pursuant to paragraph I and 45 days from the date of such written notice have elapsed.
III. (a) A New Hampshire remote seller should provide to the department of justice notice of a foreign taxing authority’s first request for any private customer transaction information for use in the determination of sales or use tax liability of the customer or for use in the determination, collection, and remittance of sales or use tax by the seller with respect to a customer transaction, to insure that the foreign taxing authority has provided the notice required by paragraph I.
(b) Notwithstanding the provisions of subparagraph (a), a New Hampshire remote seller may elect immediate compliance with a request or directive of a foreign taxing authority if the seller determines that such compliance is in its best interests. If a New Hampshire remote seller elects immediate compliance, that seller should remit notice to the department of justice after such compliance to insure that the foreign taxing authority has provided the notice required by paragraph I. Immediate compliance by a New Hampshire remote seller shall not relieve a foreign taxing authority’s obligation to comply with the notice requirements contained in paragraph I.
(c) A New Hampshire remote seller may satisfy the notice provisions under this paragraph through email, phone call, letter, or other method established and specified by the department of justice.
IV. A New Hampshire remote seller who elects immediate compliance under paragraph III of this section may do so under protest while reserving all rights provided under this chapter, the United States or New Hampshire Constitutions, or any other provision of law.
II. No foreign taxing authority shall request from a New Hampshire remote seller any private customer transaction information for use in the determination of sales or use tax liability of the customer or for use in the determination, collection, and remittance of sales or use tax by the seller with respect to a customer transaction, nor shall a foreign taxing authority proceed with conducting such an examination or imposing sales and use tax collection obligations, unless the foreign taxing authority has first provided the department of justice with written notice of its intent to request such information or conduct such an examination from a particular New Hampshire remote seller pursuant to paragraph I and 45 days from the date of such written notice have elapsed.
Terms Used In New Hampshire Revised Statutes 78-E:4
- justice: when applied to a magistrate, shall mean a justice of a municipal court, or a justice of the peace having jurisdiction over the subject-matter. See New Hampshire Revised Statutes 21:12
- Obligation: An order placed, contract awarded, service received, or similar transaction during a given period that will require payments during the same or a future period.
- state: when applied to different parts of the United States, may extend to and include the District of Columbia and the several territories, so called; and the words "United States" shall include said district and territories. See New Hampshire Revised Statutes 21:4
- United States: shall include said district and territories. See New Hampshire Revised Statutes 21:4
III. (a) A New Hampshire remote seller should provide to the department of justice notice of a foreign taxing authority’s first request for any private customer transaction information for use in the determination of sales or use tax liability of the customer or for use in the determination, collection, and remittance of sales or use tax by the seller with respect to a customer transaction, to insure that the foreign taxing authority has provided the notice required by paragraph I.
(b) Notwithstanding the provisions of subparagraph (a), a New Hampshire remote seller may elect immediate compliance with a request or directive of a foreign taxing authority if the seller determines that such compliance is in its best interests. If a New Hampshire remote seller elects immediate compliance, that seller should remit notice to the department of justice after such compliance to insure that the foreign taxing authority has provided the notice required by paragraph I. Immediate compliance by a New Hampshire remote seller shall not relieve a foreign taxing authority’s obligation to comply with the notice requirements contained in paragraph I.
(c) A New Hampshire remote seller may satisfy the notice provisions under this paragraph through email, phone call, letter, or other method established and specified by the department of justice.
IV. A New Hampshire remote seller who elects immediate compliance under paragraph III of this section may do so under protest while reserving all rights provided under this chapter, the United States or New Hampshire Constitutions, or any other provision of law.