New Hampshire Enacts Remote Seller Protections

[July 31, 2019] A recently effective New Hampshire law will require states to provide written notice at least 45 days prior to taking any action to determine sales or use tax liability against a New Hampshire remote seller. After receiving notice, the New Hampshire Department of Justice will examine whether any proposed tax collection obligations violate any existing laws or regulations. Should the New Hampshire Department of Justice determine a foreign state has taken, is taking, or is threatening to bring any tax assessment or collection against New Hampshire remote sellers, they may bring a civil action to obtain a preliminary or permanent injunction against any such activity or petition a court for restitution.

The new law also states that New Hampshire remote sellers “should provide to the Department of Justice notice of a foreign taxing authority’s first request for any private customer information for use in the determination of sales or use tax liability of the customer for use in the determination, collection and remittance of sales or use tax.” However, New Hampshire remote sellers are free to comply with foreign states’ remote seller tax collection requirements if the seller “determines that such compliance is in [their] best interests.”

The full text of the new law can be found here.

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Author

Oliver Mavor-Parker

Oliver Mavor-Parker is a Junior Regulatory Counsel at Sovos Compliance. Oliver has a B.A. from the University of North Carolina and a J.D. from Boston University School of Law. Oliver is a member of the Massachusetts Bar.
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