New Hampshire Requests Notice of Out-of-State Sales Tax Paid

Sep 20th, 2019

The New Hampshire Department of Revenue ("Department") has released a bulletin discussing New Hampshire's new economic nexus notice laws. New Hampshire now requires states and localities to provide written notice to the New Hampshire Department of Justice (DOJ) at least 45 days before taking action to determine or impose sales or use tax liability on a New Hampshire business. New Hampshire businesses are also encouraged to reach out to the DOJ when asked by a taxing jurisdiction to provide information to determine sales or use tax liability. The DOJ is required to develop a system that will facilitate this confidential and voluntary information sharing and collaboration with businesses.

New Hampshire has established a temporary commission to monitor sales and use tax collection from New Hampshire businesses. The commission will issue preliminary and final reports on its findings.