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]
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.
Title
Remote sales & use tax collection; sufficient activity by dealers/marketplace facilitators, waiver.
Sponsors
Sen. Frank Ruff [R] | Sen. Emmett Hanger [R] | Sen. Janet Howell [D] | Sen. Thomas Norment [R] |
Sen. John Petersen [D] | Sen. Richard Stuart [R] | Sen. Frank Wagner [R] |
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]
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
Date | Chamber | Action |
---|---|---|
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 | |
2019-02-20 | Senate | Enrolled Bill Communicated to Governor on February 20, 2019 |
2019-02-19 | Senate | Signed by President |
2019-02-18 | House | Signed by Speaker |
2019-02-18 | Senate | Bill text as passed Senate and House (SB1083ER) |
2019-02-18 | Senate | Enrolled |
2019-02-13 | Senate | Title replaced 19106731D-H1 |
2019-02-13 | Senate | House substitute with amendments agreed to by Senate (36-Y 2-N) |
2019-02-13 | House | VOTE: PASSAGE (80-Y 16-N 1-A) |
2019-02-13 | House | Passed House with substitute with amendments (80-Y 16-N 1-A) |
2019-02-13 | House | Engrossed by House - committee substitute with amendments SB1083H1 |
2019-02-13 | House | Amendments by Delegate Bloxom agreed to |
2019-02-13 | House | Committee substitute agreed to 19106731D-H1 |
2019-02-13 | House | Read third time |
2019-02-12 | House | Read second time |
2019-02-11 | House | Committee substitute printed 19106731D-H1 |
2019-02-11 | House | Reported from Finance with substitute (16-Y 4-N) |
2019-02-04 | House | Referred to Committee on Finance |
2019-02-04 | House | Read first time |
2019-02-04 | House | Placed on Calendar |
2019-01-30 | Senate | Read third time and passed Senate (37-Y 3-N) |
2019-01-29 | Senate | Printed as engrossed 19105615D-ES1 |
2019-01-29 | Senate | Engrossed by Senate - committee substitute with amendment SB1083ES1 |
2019-01-29 | Senate | Amendments by Senator agreed to |
2019-01-29 | Senate | Reading of amendments waived |
2019-01-29 | Senate | Committee substitute agreed to 19105615D-S1 |
2019-01-29 | Senate | Reading of substitute waived |
2019-01-29 | Senate | Read second time |
2019-01-28 | Senate | Constitutional reading dispensed (37-Y 0-N) |
2019-01-24 | Senate | Incorporates SB1601 (Norment) |
2019-01-24 | Senate | Incorporates SB1500 (Hanger) |
2019-01-24 | Senate | Incorporates SB1767 (Wagner) |
2019-01-24 | Senate | Incorporates SB1390 (Wagner) |
2019-01-24 | Senate | Incorporates SB1337 (Peake) |
2019-01-24 | Senate | Incorporates SB1294 (Howell) |
2019-01-24 | Senate | Incorporates SB1267 (Stuart) |
2019-01-24 | Senate | Incorporates SB1120 (Petersen) |
2019-01-24 | Senate | Committee substitute printed 19105615D-S1 |
2019-01-24 | Senate | Reported from Finance with substitute (14-Y 0-N) |
2018-12-15 | Senate | Referred to Committee on Finance |
2018-12-15 | Senate | Prefiled and ordered printed; offered 01/09/19 19101890D |
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 |