HB1722
Remote sales & use tax collection; sufficient activity by dealers/marketplace facilitators, waiver.
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 ... (More) 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
- 12/18/2018 - House: Prefiled and ordered printed; offered 01/09/19 19102020D
- 12/18/2018 - House: Referred to Committee on Rules
- 01/19/2019 - House: Impact statement from TAX (HB1722)
- 01/23/2019 - House: Referred from Rules
- 01/23/2019 - House: Referred to Committee on Finance
- 01/28/2019 - House: House committee, floor amendments and substitutes offered
- 01/28/2019 - House: Reported from Finance with substitute (14-Y 4-N)
- 01/28/2019 - House: Committee substitute printed 19105919D-H1
- 01/30/2019 - House: Read first time
- 01/31/2019 - House: Read second time
- 01/31/2019 - House: Committee substitute agreed to 19105919D-H1
- 01/31/2019 - House: Engrossed by House - committee substitute HB1722H1
- 02/01/2019 - House: Read third time and passed House (72-Y 20-N 2-A)
- 02/01/2019 - House: VOTE: PASSAGE (72-Y 20-N 2-A)
- 02/04/2019 - Senate: Constitutional reading dispensed
- 02/04/2019 - Senate: Referred to Committee on Finance
- 02/08/2019 - House: Impact statement from TAX (HB1722H1)
- 02/12/2019 - Senate: Reported from Finance with substitute (14-Y 0-N)
- 02/12/2019 - Senate: Committee substitute printed 19106667D-S1
- 02/13/2019 - Senate: Constitutional reading dispensed (39-Y 0-N)
- 02/13/2019 - Senate: Read third time
- 02/13/2019 - Senate: Reading of substitute waived
- 02/13/2019 - Senate: Committee substitute agreed to 19106667D-S1
- 02/13/2019 - Senate: Engrossed by Senate - committee substitute HB1722S1
- 02/13/2019 - Senate: Passed Senate with substitute (36-Y 3-N)
- 02/13/2019 - House: Placed on Calendar
- 02/13/2019 - House: Senate substitute agreed to by House 19106667D-S1 (72-Y 17-N 1-A)
- 02/13/2019 - House: VOTE: ADOPTION (72-Y 17-N 1-A)
- 02/15/2019 - House: Enrolled
- 02/15/2019 - House: Bill text as passed House and Senate (HB1722ER)
- 02/15/2019 - House: Impact statement from TAX (HB1722ER)
- 02/15/2019 - House: Signed by Speaker
- 02/15/2019 - Senate: Signed by President
- 02/19/2019 - House: Enrolled Bill communicated to Governor on February 19, 2019
- 02/19/2019 - Governor: Governor's Action Deadline Midnight, March 26, 2019
- 03/26/2019 - Governor: Approved by Governor-Chapter 815 (effective 7/1/19)
- 03/26/2019 - Governor: Acts of Assembly Chapter text (CHAP0815)
