---
type: "Bill"
title: "relative to the formula used to determine current use tax rates."
description: "relative to the formula used to determine current use tax rates."
jurisdiction: "us/states/nh"
legislature: "New Hampshire General Court"
session: "2021"
identifier: "SB 48"
citation: "New Hampshire SB 48 (2021)"
classification: ["bill"]
subjects: []
status: "enacted"
primary_sponsors: ["Bob J. Giuda"]
version_count: 0
action_count: 11
vote_count: 0
first_action: "2021-01-19"
last_action: "2021-07-06"
source: "openstates"
source_identifier: "ocd-bill/54c9c7b3-bce0-4be0-a097-e257651b6512"
source_url: "http://www.gencourt.state.nh.us/bill_status/legacy/bs2016/bill_status.aspx?lsr=0216&sy=2021&sortoption=&txtsessionyear=2021"
source_hash: "fdcde3ad500316f7b9f14920a2a11fe06afd3ddc1979e233404d78a6c5e55944"
vintage: "2026-07-01"
source_snapshot: "https://data.openstates.org/daily/2026-07-01/public.pgdump"
retrieved_at: "2026-07-06"
confidence: "reported"
tags: ["legislation", "bill", "us-nh"]
---

# New Hampshire SB 48 (2021) — relative to the formula used to determine current use tax rates.

## Version chain

The bill's text revisions, in order — the diff chain from filing to enrollment.


## Sponsors

- Bob J. Giuda — primary (person)
- Bill Gannon — cosponsor (person)
- Denise Ricciardi — cosponsor (person)
- Erin Hennessey — cosponsor (person)
- Gary L. Daniels — cosponsor (person)
- Jess C. Edwards — cosponsor (person)
- John Reagan — cosponsor (person)
- Kenneth L. Weyler — cosponsor (person)
- Kevin A. Avard — cosponsor (person)
- Norman L. Major — cosponsor (person)
- Regina Birdsell — cosponsor (person)
- Ruth Ward — cosponsor (person)
- Timothy P. Lang — cosponsor (person)

## Timeline

The legislative action history — every referral, reading, and vote.

- **2021-01-19** Introduced 01/06/2021 and Referred to Ways and Means; SJ 3 `introduction, referral-committee`
- **2021-01-21** Remote Hearing: 01/27/2021, 01:30 pm; Links to join the hearing can be found in the Senate Calendar; SC 8
- **2021-01-28** Committee Report: Ought to Pass, 02/04/2021; Vote 5-0; CC; SC 9 `committee-passage-favorable`
- **2021-02-04** Ought to Pass: RC 23Y-1N, MA; OT3rdg; 02/04/2021; SJ 3 `passage`
- **2021-03-10** Introduced (in recess of) 02/25/2021 and referred to Ways and Means HJ 4 P. 48 `introduction, referral-committee`
- **2021-03-16** Public Hearing: 03/16/2021 10:30 am Members of the public may attend using the following link:To join the webinar: https://www.zoom.us/j/97636968924 / Executive session on pending legislation may be held throughout the day (time permitting) from the time the committee is initially convened.
- **2021-05-17** Committee Report: Ought to Pass (Vote 24-0; CC) HC 26 P. 14 `committee-passage-favorable`
- **2021-06-03** Ought to Pass: MA VV 06/03/2021 HJ 8 P. 84 `passage`
- **2021-06-25** Enrolled Adopted, VV, (In recess 06/24/2021); SJ 20
- **2021-06-25** Enrolled (in recess of) 06/24/2021
- **2021-07-06** Signed by the Governor on 07/01/2021; Chapter 0102; Effective 08/30/2021 `executive-signature`

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/54c9c7b3-bce0-4be0-a097-e257651b6512`. Confidence: reported (aggregated from official New Hampshire legislature records).