SB962
Sales and use tax; nexus for out-of-state businesses.
Summary
As Enacted. Sales and use tax; nexus for out-of-state businesses.
Provides that storage of inventory in the Commonwealth is sufficient nexus to require out-of-state businesses to collect sales and use tax on sales to customers in the Commonwealth. The bill contains an emergency clause.-
Bill History
- 01/03/2017 - Senate: Prefiled and ordered printed; offered 01/11/17 17101775D
- 01/03/2017 - Senate: Referred to Committee on Finance
- 01/25/2017 - Senate: Reported from Finance (16-Y 0-N)
- 01/26/2017 - Senate: Constitutional reading dispensed (40-Y 0-N)
- 01/27/2017 - Senate: Read second time and engrossed
- 01/30/2017 - Senate: Read third time and passed Senate (40-Y 0-N)
- 02/02/2017 - House: Placed on Calendar
- 02/02/2017 - House: Read first time
- 02/02/2017 - House: Referred to Committee on Finance
- 02/06/2017 - Senate: Impact statement from TAX (SB962)
- 02/13/2017 - House: Reported from Finance (15-Y 7-N)
- 02/14/2017 - House: Read second time
- 02/15/2017 - House: Read third time
- 02/15/2017 - House: Passed House (79-Y 20-N)
- 02/15/2017 - House: VOTE: PASSAGE (79-Y 20-N)
- 02/17/2017 - Senate: Enrolled
- 02/17/2017 - Senate: Bill text as passed Senate and House (SB962ER)
- 02/17/2017 - House: Signed by Speaker
- 02/20/2017 - Senate: Signed by President
- 02/21/2017 - Senate: Enrolled Bill Communicated to Governor on 2/21/17
- 02/21/2017 - Governor: Governor's Action Deadline Midnight, March 27, 2017
- 02/21/2017 - Senate: Impact statement from TAX (SB962ER)
- 03/24/2017 - Senate: Governor's recommendation received by Senate
- 04/05/2017 - Senate: Senate concurred in Governor's recommendation (38-Y 2-N)
- 04/05/2017 - Governor: Emergency clause added by Governor's recommendation
- 04/05/2017 - House: House concurred in Governor's recommendation (83-Y 16-N)
- 04/05/2017 - House: VOTE: ADOPTION EMERGENCY (83-Y 16-N)
- 04/05/2017 - Governor: Governor's recommendation adopted
- 04/05/2017 - Senate: Reenrolled
- 04/05/2017 - Senate: Reenrolled bill text (SB962ER2)
- 04/05/2017 - Senate: Signed by President as reenrolled
- 04/05/2017 - House: Signed by Speaker as reenrolled
- 04/05/2017 - House: Enacted, Chapter 808 (effective 6/1/17)
- 04/05/2017 - Governor: Acts of Assembly Chapter text (CHAP0808)
