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SB1083

Remote sales & use tax collection; sufficient activity by dealers/marketplace facilitators, waiver.

Status:
Enacted

Chief Patron:
Frank Ruff (R)

Session:
2019 Regular Session

Summary

As Passed Both Chambers. 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. (Less)

  • Bill History

  • 12/15/2018 - Senate: Prefiled and ordered printed; offered 01/09/19 19101890D
  • 12/15/2018 - Senate: Referred to Committee on Finance
  • 01/19/2019 - Senate: Impact statement from TAX (SB1083)
  • 01/24/2019 - Senate: Reported from Finance with substitute (14-Y 0-N)
  • 01/24/2019 - Senate: Committee substitute printed 19105615D-S1
  • 01/24/2019 - Senate: Incorporates SB1120 (Petersen)
  • 01/24/2019 - Senate: Incorporates SB1267 (Stuart)
  • 01/24/2019 - Senate: Incorporates SB1294 (Howell)
  • 01/24/2019 - Senate: Incorporates SB1337 (Peake)
  • 01/24/2019 - Senate: Incorporates SB1390 (Wagner)
  • 01/24/2019 - Senate: Incorporates SB1767 (Wagner)
  • 01/24/2019 - Senate: Incorporates SB1500 (Hanger)
  • 01/24/2019 - Senate: Incorporates SB1601 (Norment)
  • 01/28/2019 - Senate: Constitutional reading dispensed (37-Y 0-N)
  • 01/29/2019 - Senate: Read second time
  • 01/29/2019 - Senate: Reading of substitute waived
  • 01/29/2019 - Senate: Committee substitute agreed to 19105615D-S1
  • 01/29/2019 - Senate: Reading of amendments waived
  • 01/29/2019 - Senate: Amendments by Senator agreed to
  • 01/29/2019 - Senate: Engrossed by Senate - committee substitute with amendment SB1083ES1
  • 01/29/2019 - Senate: Printed as engrossed 19105615D-ES1
  • 01/30/2019 - Senate: Read third time and passed Senate (37-Y 3-N)
  • 02/04/2019 - House: Placed on Calendar
  • 02/04/2019 - House: Read first time
  • 02/04/2019 - House: Referred to Committee on Finance
  • 02/08/2019 - Senate: Impact statement from TAX (SB1083ES1)
  • 02/11/2019 - House: House committee, floor amendments and substitutes offered
  • 02/11/2019 - House: Reported from Finance with substitute (16-Y 4-N)
  • 02/11/2019 - House: Committee substitute printed 19106731D-H1
  • 02/12/2019 - House: Read second time
  • 02/13/2019 - House: House committee, floor amendments and substitutes offered
  • 02/13/2019 - House: Read third time
  • 02/13/2019 - House: Committee substitute agreed to 19106731D-H1
  • 02/13/2019 - House: Amendments by Delegate Bloxom agreed to
  • 02/13/2019 - House: Engrossed by House - committee substitute with amendments SB1083H1
  • 02/13/2019 - House: Passed House with substitute with amendments (80-Y 16-N 1-A)
  • 02/13/2019 - House: VOTE: PASSAGE (80-Y 16-N 1-A)
  • 02/13/2019 - Senate: House substitute with amendments agreed to by Senate (36-Y 2-N)
  • 02/13/2019 - Senate: Title replaced 19106731D-H1
  • 02/18/2019 - Senate: Enrolled
  • 02/18/2019 - Senate: Bill text as passed Senate and House (SB1083ER)
  • 02/18/2019 - House: Signed by Speaker
  • 02/19/2019 - Senate: Signed by President
  • 02/20/2019 - Senate: Impact statement from TAX (SB1083ER)
  • 02/20/2019 - Senate: Enrolled Bill Communicated to Governor on February 20, 2019
  • 02/20/2019 - Governor: Governor's Action Deadline Midnight, March 26, 2019
  • 03/26/2019 - Governor: Approved by Governor-Chapter 816 (effective 7/1/19)
  • 03/26/2019 - Governor: Acts of Assembly Chapter text (CHAP0816)

Full text and vote history:

Virginia Legislative Information System

RichmondSunlight.com

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