This bill establishes that New Hampshire businesses are not obligated to collect sales taxes for foreign jurisdictions unless such a requirement is imposed by either Congress or New Hampshire law. The new legal language inserted into the existing law specifies that no New Hampshire business retailer shall be required to collect sales or use taxes for a foreign government or provide information to facilitate the collection of these taxes, reinforcing the principle that the state's inhabitants are only subject to laws they have consented to.

The bill adds a new section, 78-D:2-a, to RSA 78-D, which cites Part I, Article 12 of the New Hampshire Constitution to support its provisions. The effective date of the act is set for 60 days after its passage. The bill aims to protect local businesses from being compelled to act as tax collectors for foreign entities, thereby ensuring that any such obligations are clearly defined and mandated by higher authorities.