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A retailer must collect and remit applicable local use taxes regardless of whether it is engaged in business in a particular local taxing jurisdiction . In New Hampshire , the " Indoor Smoking Act " regulates smoking in all enclosed workplaces with four or more workers and enclosed places accessible to the public , regardless of whether publicly or privately owned , excepting effectively segregated " smoking permitted areas . 31 The provision is quite explicit about what is to be done , regardless of whether this particular application of the provision would serve its broader purpose . - [ 107 ] - In addition , a mutual fund 's adviser , regardless of whether it is a bank , is not legally obligated to infuse capital or purchase depreciated instruments from the fund , absent a violation of law . For example , claims on corporations receive the same 100 % risk weight , regardless of whether the corporations are highly rated or lower rated and , therefore , riskier .