VA SB299 | 2019 | Regular Session
Status
Spectrum: Partisan Bill (Republican 1-0)
Status: Introduced on January 8 2018 - 25% progression, died in committee
Action: 2018-11-30 - Left in Finance
Pending: Senate Finance and Appropriations Committee
Text: Latest bill text (Prefiled) [HTML]
Status: Introduced on January 8 2018 - 25% progression, died in committee
Action: 2018-11-30 - Left in Finance
Pending: Senate Finance and Appropriations Committee
Text: Latest bill text (Prefiled) [HTML]
Summary
Department of Taxation; reports on sales and use tax exemptions. Requires the Department of Taxation (the Department) to report annually to the Chairmen of the House Committee on Appropriations and the House and Senate Committees on Finance regarding the fiscal, economic, and policy impact of each sales and use tax exemption. The review of each exemption shall be performed on a rotation basis. No exemption shall be reviewed more than once every five years, but the exemption for computer purchases for use in data centers shall be reviewed every three years. Taxpayers that purchase tax-exempt computer equipment or enabling software for use in a data center shall submit to the Department every three years a list of its exempt purchases, including purchase prices, made during the previous three taxable years.
Title
Taxation, Department of; reports on sales and use tax exemptions.
Sponsors
Roll Calls
2018-02-08 - Senate - Senate: Continued to 2019 in Finance (16-Y 0-N) (Y: 16 N: 0 NV: 0 Abs: 0) [PASS]
History
Date | Chamber | Action |
---|---|---|
2018-11-30 | Senate | Left in Finance |
2018-02-08 | Senate | Continued to 2019 in Finance (16-Y 0-N) |
2018-01-08 | Senate | Referred to Committee on Finance |
2018-01-08 | Senate | Prefiled and ordered printed; offered 01/10/18 18100355D |
Code Citations
Chapter | Article | Section | Citation Type | Statute Text |
---|---|---|---|---|
58 | 1 | 609.12 | (n/a) | See Bill Text |
58 | 1 | 609.3 | (n/a) | See Bill Text |