SB 103-FN - AS INTRODUCED
2021 SESSION
21-1070
05/04
SENATE BILL 103-FN
AN ACT relative to nexus provisions for certain disaster-related or emergency-related work
performed in the state.
SPONSORS: Sen. Bradley, Dist 3
COMMITTEE: Ways and Means
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ANALYSIS
This bill 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.
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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Matter which is either (a) all new or (b) repealed and reenacted appears in regular type.
 SB 103-FN - AS INTRODUCED
21-1070
05/04
STATE OF NEW HAMPSHIRE
In the Year of Our Lord Two Thousand Twenty One
AN ACT relative to nexus provisions for certain disaster-related or emergency-related work
performed in the state.
Be it Enacted by the Senate and House of Representatives in General Court convened:
1 1 New Chapter; State of Emergency Waivers for Out-of-State Businesses and Employees.
2 Amend RSA by inserting after chapter 319-C the following new chapter:
3 CHAPTER 319-D
4 State of Emergency Waivers for Out-of-State Businesses and Employees
5 319-D:1 Definitions. In this chapter:
6 I. “Communications services” has the same meaning as provided in RSA 82-A:2, III.
7 II. "Critical infrastructure" means real property and tangible personal property, including,
8 but not limited to, buildings, conduits, lines, fiber optic cables, poles, pipes, structures and
9 equipment, owned or used by a public utility, a rural electric cooperative, or a provider of
10 communications services to generate, transmit or distribute such company's product or service in the
11 state.
12 III. "Disaster-related or emergency-related work" means repairing, renovating, installing,
13 constructing or rendering services to critical infrastructure in the state that has been damaged,
14 impaired or destroyed by a state disaster or emergency.
15 IV. "Disaster response period" means the period commencing 10 calendar days prior to the
16 date of issuance of the proclamation or declaration of a state disaster or emergency, and ending 60
17 calendar days after the governor has proclaimed or the president has declared, as applicable, the end
18 of such disaster or emergency.
19 V. "Out-of-state business" means a business entity that does not have a presence in the state
20 and does not conduct business in the state. "Out-of-state business" includes a business entity that
21 (a) is present in the state or conducted operations in the state, to perform disaster-related or
22 emergency-related work, but otherwise satisfies the provisions of this subdivision, or
23 (b) Is affiliated with a registered business solely through common ownership and
24 otherwise satisfies the provisions of this subdivision.
25 VI. "Out-of-state employee" means an employee of an out-of-state business who does not
26 work in the state, other than performing disaster- related or emergency-related work during a
27 disaster response period.
28 VII. "Public utility" has the same meaning as provided in RSA 362:2,I.
29 VIII. " Registered business" means a business entity that is registered with the secretary of
30 the state to do business in the state prior to the state disaster or emergency.
 SB 103-FN - AS INTRODUCED
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1 IX. “Rural electric cooperative” means an association incorporated under RSA 301:53.
2 X. "State disaster or emergency" means a disaster or an emergency event for which (a) the
3 governor has issued a proclamation of a disaster or an emergency pursuant to RSA 4:45; or
4 (b) the President of the United States has issued a declaration of the existence in the
5 state of a major disaster or an emergency.
6 319-D:2 Status of Out-of-State Businesses and Employees During Disaster Period.
7 Notwithstanding any other provision of law to the contrary, no out-of-state business or out-of-state
8 employee who is present in the state or conducts operations in the state, to perform disaster-related
9 or emergency-related work during a disaster response period, shall be deemed to have established
10 sufficient presence in the state to require such business or employee to:
11 (a) Register with the state or any political subdivision thereof;
12 (b) Be subject to any state taxes other than transaction taxes and fees, which
13 transaction taxes and fees include, but are not limited to, sales and use taxes, fuel taxes or charges
14 or fees on rental passenger motor vehicles, rental trucks or rental machinery, unless such
15 transaction taxes or fees are suspended or otherwise exempted during a disaster response period;
16 (c) Submit any tax filing to the state; or
17 (d) Be subject to business licensing or occupational licensing by the state, provided such
18 business or employee is properly registered, licensed or otherwise authorized under the laws of
19 another state to perform disaster-related or emergency-related work. Any out-of-state business or
20 out-of-state employee who remains in the state after the disaster response period shall be subject to
21 all other laws that provide standards to establish presence in the state, and shall comply with any
22 provision of the general statutes that becomes applicable to such business or employee due to such
23 presence, including licensing and registration requirements.
24 319-D:3 Notification. Any out-of-state business that is present in the state or conducts
25 operations in the state, to perform disaster-related or emergency-related work during a disaster
26 response period, shall provide, upon request by the secretary of the state, a written statement that
27 such business is in the state for purposes of responding to the state disaster or emergency. The
28 statement, which may be provided electronically, shall include the following information for the out-
29 of-state business:
30 (a) Name.
31 (b) State of domicile.
32 (c) Principal business address.
33 (d) Telephone number.
34 (e) Electronic mail address.
35 (f) Federal tax identification number.
36 (g) Date of entry into the state.
 SB 103-FN - AS INTRODUCED
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1 (h) Affirmation that it meets all relevant license and registration information for its
2 state of domicile.
3 II. The secretary of the state may request a registered business that is an affiliate of such
4 out-of-state business to provide the written statement and information set forth in paragraph I.
5 Such registered business shall also include the registered business's name, principal business
6 address, telephone number, and electronic mail address.
7 III. No out-of-state business that has received a request from the secretary of the state for a
8 written statement or is an affiliate of a registered business that has received such request shall be
9 prevented from commencing disaster-related or emergency-related work in the state prior to the
10 provision of the written statement.
11 2 Effective Date. This act shall take effect 60 days after its passage.
 LBA
21-1070
1/25/21
SB 103-FN- FISCAL NOTE
AS INTRODUCED
AN ACT relative to nexus provisions for certain disaster-related or emergency-related work
performed in the state.
FISCAL IMPACT: [ X ] State [ ] County [ ] Local [ ] None
Estimated Increase / (Decrease)
STATE: FY 2021 FY 2022 FY 2023 FY 2024
Appropriation $0 $0 $0 $0
Indeterminable Indeterminable Indeterminable
Revenue $0
Decrease Decrease 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.
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.
It is assumed this bill will be effective July 1, 2021.
AGENCIES CONTACTED:
Departments of Revenue Administration and State