HB1913
Cigarettes; purchase for resale, issuance of a cigarette exemption certificate, penalties.
Summary
As Passed House of Origin. Purchase of cigarettes for resale; penalties.
Creates a new requirement that purchasers of cigarettes for resale must apply for a special cigarette exemption certificate from the Department of Taxation in order to not be liable for the payment of sales tax at the time of purchase. The bill sets forth numerous requirements that a taxpayer must ... (More) meet in order to qualify for a cigarette exemption certificate and establishes processes and procedures for the application, renewal, denial, and revocation of the certificates. The bill creates new recordkeeping requirements for the sale or distribution of any quantity of cigarettes in excess of 50 cartons, or with a value greater than $10,000 in any single sale. The bill also contains technical amendments. The provisions of the bill requiring the use of a cigarette exemption certificate have a delayed effective date of January 1, 2018. This bill is identical to SB 1390. (Less)-
Bill History
- 01/10/2017 - House: Prefiled and ordered printed; offered 01/11/17 17103593D
- 01/10/2017 - House: Referred to Committee on Finance
- 01/11/2017 - House: Impact statement from VCSC (HB1913)
- 01/21/2017 - House: Impact statement from TAX (HB1913)
- 01/23/2017 - House: Reported from Finance with substitute (18-Y 3-N)
- 01/23/2017 - House: Committee substitute printed 17104391D-H1
- 01/24/2017 - House: Impact statement from VCSC (HB1913H1)
- 01/24/2017 - House: Read first time
- 01/25/2017 - House: Read second time
- 01/25/2017 - House: Committee substitute agreed to 17104391D-H1
- 01/25/2017 - House: Engrossed by House - committee substitute HB1913H1
- 01/26/2017 - House: Read third time and passed House (93-Y 2-N 1-A)
- 01/26/2017 - House: VOTE: PASSAGE (93-Y 2-N 1-A)
- 01/27/2017 - Senate: Constitutional reading dispensed
- 01/27/2017 - Senate: Referred to Committee on Finance
- 02/03/2017 - House: Impact statement from TAX (HB1913H1)
- 02/07/2017 - Senate: Reported from Finance (15-Y 0-N)
- 02/08/2017 - Senate: Constitutional reading dispensed (39-Y 0-N)
- 02/09/2017 - Senate: Read third time
- 02/09/2017 - Senate: Passed Senate (40-Y 0-N)
- 02/13/2017 - House: Enrolled
- 02/13/2017 - House: Bill text as passed House and Senate (HB1913ER)
- 02/13/2017 - House: Impact statement from VCSC (HB1913ER)
- 02/13/2017 - House: Signed by Speaker
- 02/13/2017 - Senate: Signed by President
- 02/14/2017 - House: Enrolled Bill communicated to Governor on 2/14/17
- 02/14/2017 - Governor: Governor's Action Deadline Midnight, February 21, 2017
- 02/16/2017 - House: Impact statement from TAX (HB1913ER)
- 02/21/2017 - Governor: Approved by Governor-Chapter 112 (effective - see bill)
- 02/21/2017 - Governor: Acts of Assembly Chapter text (CHAP0112)
