Bill Text: VA SB181 | 2013 | Regular Session | Comm Sub

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Bill Title: Retail Sales and Use Tax; use tax be reported annually.

Spectrum: Partisan Bill (Republican 1-0)

Status: (Introduced - Dead) 2012-11-30 - Left in Finance [SB181 Detail]

Download: Virginia-2013-SB181-Comm_Sub.html

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12104350D
SENATE BILL NO. 181 AMENDMENT IN THE NATURE OF A SUBSTITUTE (Proposed by the Senate Committee on Finance on February 7, 2012) (Patron Prior to Substitute--Senator Stuart) A BILL to amend the Code of Virginia by adding a section numbered 58.1-604.01, relating to the payment of use tax.

Be it enacted by the General Assembly of Virginia:

1.  That the Code of Virginia is amended by adding a section numbered 58.1-604.01 as follows:

§58.1-604.01. Filing return; payment of use tax.

Any person owing the consumer use tax pursuant to §§ 58.1-604 and 58.1-606 shall report the amount owed on forms furnished by the Tax Commissioner, and remit the amount of tax due, by May 1 of each year.