VA SB1083 | 2019 | Regular Session

Status

Completed Legislative Action
Spectrum: Slight Partisan Bill (Republican 5-2)
Status: Passed on March 26 2019 - 100% progression
Action: 2019-03-26 - Governor: Acts of Assembly Chapter text (CHAP0816)
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.

Tracking Information

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Title

Remote sales & use tax collection; sufficient activity by dealers/marketplace facilitators, waiver.

Sponsors


Roll Calls

2019-02-13 - Senate - Senate: House substitute with amendments agreed to by Senate (36-Y 2-N) (Y: 36 N: 2 NV: 2 Abs: 0) [PASS]
2019-02-13 - House - House: VOTE: PASSAGE (80-Y 16-N 1-A) (Y: 80 N: 16 NV: 2 Abs: 1) [PASS]
2019-02-11 - House - House: Reported from Finance with substitute (16-Y 4-N) (Y: 16 N: 4 NV: 1 Abs: 1) [PASS]
2019-01-30 - Senate - Senate: Read third time and passed Senate (37-Y 3-N) (Y: 37 N: 3 NV: 0 Abs: 0) [PASS]
2019-01-28 - Senate - Senate: Constitutional reading dispensed (37-Y 0-N) (Y: 37 N: 0 NV: 3 Abs: 0) [PASS]
2019-01-24 - Senate - Senate: Reported from Finance with substitute (14-Y 0-N) (Y: 14 N: 0 NV: 0 Abs: 0) [PASS]

History

DateChamberAction
2019-03-26 Governor: Acts of Assembly Chapter text (CHAP0816)
2019-03-26 Governor: Approved by Governor-Chapter 816 (effective 7/1/19)
2019-02-20 Governor: Governor's Action Deadline Midnight, March 26, 2019
2019-02-20SenateEnrolled Bill Communicated to Governor on February 20, 2019
2019-02-19SenateSigned by President
2019-02-18HouseSigned by Speaker
2019-02-18SenateBill text as passed Senate and House (SB1083ER)
2019-02-18SenateEnrolled
2019-02-13SenateTitle replaced 19106731D-H1
2019-02-13SenateHouse substitute with amendments agreed to by Senate (36-Y 2-N)
2019-02-13HouseVOTE: PASSAGE (80-Y 16-N 1-A)
2019-02-13HousePassed House with substitute with amendments (80-Y 16-N 1-A)
2019-02-13HouseEngrossed by House - committee substitute with amendments SB1083H1
2019-02-13HouseAmendments by Delegate Bloxom agreed to
2019-02-13HouseCommittee substitute agreed to 19106731D-H1
2019-02-13HouseRead third time
2019-02-12HouseRead second time
2019-02-11HouseCommittee substitute printed 19106731D-H1
2019-02-11HouseReported from Finance with substitute (16-Y 4-N)
2019-02-04HouseReferred to Committee on Finance
2019-02-04HouseRead first time
2019-02-04HousePlaced on Calendar
2019-01-30SenateRead third time and passed Senate (37-Y 3-N)
2019-01-29SenatePrinted as engrossed 19105615D-ES1
2019-01-29SenateEngrossed by Senate - committee substitute with amendment SB1083ES1
2019-01-29SenateAmendments by Senator agreed to
2019-01-29SenateReading of amendments waived
2019-01-29SenateCommittee substitute agreed to 19105615D-S1
2019-01-29SenateReading of substitute waived
2019-01-29SenateRead second time
2019-01-28SenateConstitutional reading dispensed (37-Y 0-N)
2019-01-24SenateIncorporates SB1601 (Norment)
2019-01-24SenateIncorporates SB1500 (Hanger)
2019-01-24SenateIncorporates SB1767 (Wagner)
2019-01-24SenateIncorporates SB1390 (Wagner)
2019-01-24SenateIncorporates SB1337 (Peake)
2019-01-24SenateIncorporates SB1294 (Howell)
2019-01-24SenateIncorporates SB1267 (Stuart)
2019-01-24SenateIncorporates SB1120 (Petersen)
2019-01-24SenateCommittee substitute printed 19105615D-S1
2019-01-24SenateReported from Finance with substitute (14-Y 0-N)
2018-12-15SenateReferred to Committee on Finance
2018-12-15SenatePrefiled and ordered printed; offered 01/09/19 19101890D

Code Citations

ChapterArticleSectionCitation TypeStatute Text
581601(n/a)See Bill Text
581602(n/a)See Bill Text
581604(n/a)See Bill Text
581605(n/a)See Bill Text
581606(n/a)See Bill Text
581612(n/a)See Bill Text
581612.1(n/a)See Bill Text
581615(n/a)See Bill Text
581625(n/a)See Bill Text
581635(n/a)See Bill Text

Virginia State Sources

TypeSource
Summaryhttps://lis.virginia.gov/cgi-bin/legp604.exe?191+sum+SB1083
Texthttps://lis.virginia.gov/cgi-bin/legp604.exe?191+ful+SB1083+hil
Texthttps://lis.virginia.gov/cgi-bin/legp604.exe?191+ful+SB1083S1+hil
Texthttps://lis.virginia.gov/cgi-bin/legp604.exe?191+ful+SB1083ES1+hil
Texthttps://lis.virginia.gov/cgi-bin/legp604.exe?191+ful+SB1083H1+hil
Texthttps://lis.virginia.gov/cgi-bin/legp604.exe?191+ful+SB1083ER+hil
Texthttps://lis.virginia.gov/cgi-bin/legp604.exe?191+ful+CHAP0816+hil
Roll Callhttps://lis.virginia.gov/cgi-bin/legp604.exe?191+vot+S05V0122+SB1083
Roll Callhttps://lis.virginia.gov/cgi-bin/legp604.exe?191+vot+SV0215SB1083+SB1083
Roll Callhttps://lis.virginia.gov/cgi-bin/legp604.exe?191+vot+SV0245SB1083+SB1083
Roll Callhttps://lis.virginia.gov/cgi-bin/legp604.exe?191+vot+H10V0115+SB1083
Roll Callhttps://lis.virginia.gov/cgi-bin/legp604.exe?191+vot+HV2749+SB1083
Roll Callhttps://lis.virginia.gov/cgi-bin/legp604.exe?191+vot+SV0601SB1083+SB1083

Bill Comments

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