RSA 78-E:4 Notice Requirements; Prohibitions.
Title: V - TAXATION
Chapter: 78-E - PROTECTION OF PRIVATE CUSTOMER INFORMATION AND RIGHTS OF NEW HAMPSHIRE REMOTE SELLERS IN CONNECTION WITH CERTAIN FOREIGN SALES AND USE TAXES
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 u