VA HB1722 | 2019 | Regular Session
Status
Completed Legislative Action
Spectrum: Partisan Bill (Republican 1-0)
Status: Passed on March 26 2019 - 100% progression
Action: 2019-03-26 - Governor: Acts of Assembly Chapter text (CHAP0815)
Text: Latest bill text (Chaptered) [HTML]
Spectrum: Partisan Bill (Republican 1-0)
Status: Passed on March 26 2019 - 100% progression
Action: 2019-03-26 - Governor: Acts of Assembly Chapter text (CHAP0815)
Text: Latest bill text (Chaptered) [HTML]
Summary
Remote sales and use tax collection; sufficient activity by dealers and marketplace facilitators as to require registration for sales and use tax collection. Directs the Department of Taxation (the Department) to require a remote seller to collect sales and use tax if the seller has more than $100,000 in annual gross revenue from sales in Virginia or at least 200 sales transactions in Virginia and requires a marketplace facilitator, which enables marketplace sellers to sell in Virginia through its marketplace, to collect sales and use tax if its annual gross revenue from facilitated sales in Virginia exceeds $100,000 or it facilitates at least 200 sales transactions in Virginia. The bill provides that the obligation of remote sellers and marketplace facilitators to collect sales and use tax shall not apply to transactions occurring before July 1, 2019.
Title
Remote sales & use tax collection; sufficient activity by dealers/marketplace facilitators, waiver.
Sponsors
Roll Calls
2019-02-13 - House - House: VOTE: ADOPTION (72-Y 17-N 1-A) (Y: 72 N: 17 NV: 9 Abs: 1) [PASS]
2019-02-13 - Senate - Senate: Passed Senate with substitute (36-Y 3-N) (Y: 36 N: 3 NV: 1 Abs: 0) [PASS]
2019-02-13 - Senate - Senate: Constitutional reading dispensed (39-Y 0-N) (Y: 39 N: 0 NV: 1 Abs: 0) [PASS]
2019-02-12 - Senate - Senate: Reported from Finance with substitute (14-Y 0-N) (Y: 14 N: 0 NV: 0 Abs: 0) [PASS]
2019-02-01 - House - House: VOTE: PASSAGE (72-Y 20-N 2-A) (Y: 72 N: 20 NV: 5 Abs: 2) [PASS]
2019-01-28 - House - House: Reported from Finance with substitute (14-Y 4-N) (Y: 14 N: 4 NV: 1 Abs: 3) [PASS]
2019-02-13 - Senate - Senate: Passed Senate with substitute (36-Y 3-N) (Y: 36 N: 3 NV: 1 Abs: 0) [PASS]
2019-02-13 - Senate - Senate: Constitutional reading dispensed (39-Y 0-N) (Y: 39 N: 0 NV: 1 Abs: 0) [PASS]
2019-02-12 - Senate - Senate: Reported from Finance with substitute (14-Y 0-N) (Y: 14 N: 0 NV: 0 Abs: 0) [PASS]
2019-02-01 - House - House: VOTE: PASSAGE (72-Y 20-N 2-A) (Y: 72 N: 20 NV: 5 Abs: 2) [PASS]
2019-01-28 - House - House: Reported from Finance with substitute (14-Y 4-N) (Y: 14 N: 4 NV: 1 Abs: 3) [PASS]
History
| Date | Chamber | Action |
|---|---|---|
| 2019-03-26 | Governor: Acts of Assembly Chapter text (CHAP0815) | |
| 2019-03-26 | Governor: Approved by Governor-Chapter 815 (effective 7/1/19) | |
| 2019-02-19 | Governor: Governor's Action Deadline Midnight, March 26, 2019 | |
| 2019-02-19 | House | Enrolled Bill communicated to Governor on February 19, 2019 |
| 2019-02-15 | Senate | Signed by President |
| 2019-02-15 | House | Signed by Speaker |
| 2019-02-15 | House | Bill text as passed House and Senate (HB1722ER) |
| 2019-02-15 | House | Enrolled |
| 2019-02-13 | House | VOTE: ADOPTION (72-Y 17-N 1-A) |
| 2019-02-13 | House | Senate substitute agreed to by House 19106667D-S1 (72-Y 17-N 1-A) |
| 2019-02-13 | House | Placed on Calendar |
| 2019-02-13 | Senate | Passed Senate with substitute (36-Y 3-N) |
| 2019-02-13 | Senate | Engrossed by Senate - committee substitute HB1722S1 |
| 2019-02-13 | Senate | Committee substitute agreed to 19106667D-S1 |
| 2019-02-13 | Senate | Reading of substitute waived |
| 2019-02-13 | Senate | Read third time |
| 2019-02-13 | Senate | Constitutional reading dispensed (39-Y 0-N) |
| 2019-02-12 | Senate | Committee substitute printed 19106667D-S1 |
| 2019-02-12 | Senate | Reported from Finance with substitute (14-Y 0-N) |
| 2019-02-04 | Senate | Referred to Committee on Finance |
| 2019-02-04 | Senate | Constitutional reading dispensed |
| 2019-02-01 | House | VOTE: PASSAGE (72-Y 20-N 2-A) |
| 2019-02-01 | House | Read third time and passed House (72-Y 20-N 2-A) |
| 2019-01-31 | House | Engrossed by House - committee substitute HB1722H1 |
| 2019-01-31 | House | Committee substitute agreed to 19105919D-H1 |
| 2019-01-31 | House | Read second time |
| 2019-01-30 | House | Read first time |
| 2019-01-28 | House | Committee substitute printed 19105919D-H1 |
| 2019-01-28 | House | Reported from Finance with substitute (14-Y 4-N) |
| 2019-01-23 | House | Referred to Committee on Finance |
| 2019-01-23 | House | Referred from Rules by voice vote |
| 2018-12-18 | House | Referred to Committee on Rules |
| 2018-12-18 | House | Prefiled and ordered printed; offered 01/09/19 19102020D |
Code Citations
| Chapter | Article | Section | Citation Type | Statute Text |
|---|---|---|---|---|
| 58 | 1 | 601 | (n/a) | See Bill Text |
| 58 | 1 | 602 | (n/a) | See Bill Text |
| 58 | 1 | 604 | (n/a) | See Bill Text |
| 58 | 1 | 605 | (n/a) | See Bill Text |
| 58 | 1 | 606 | (n/a) | See Bill Text |
| 58 | 1 | 612 | (n/a) | See Bill Text |
| 58 | 1 | 612.1 | (n/a) | See Bill Text |
| 58 | 1 | 615 | (n/a) | See Bill Text |
| 58 | 1 | 625 | (n/a) | See Bill Text |
| 58 | 1 | 635 | (n/a) | See Bill Text |
