Sales and use tax exemption; school supplies, clothing and footwear, and computers. (HB532)

Introduced By

Del. Harry Parrish NULL

Progress

Introduced
Passed Committee
Passed House
Passed Senate
Signed by Governor
Became Law

Description

Sales and use tax exemption; school supplies and clothing and footwear. Provides a sales and use tax exemption, beginning in 2006, for certain school supplies, clothing and footwear purchased during a three-day period each year beginning on the first Friday in August. The exempt items are: each school supply item with a selling price of $20 or less and each article of clothing or footwear with a selling price of $100 or less. The bill also authorizes dealers to absorb the sales and use tax on all other items sold during the same time period and thereby relieve the purchasers of the obligation to pay such tax. Dealers who absorb such taxes are liable for payment of the same to the Tax Commissioner. The bill incorporates HB 12 (Jones, S.C.), HB 131 (Cosgrove), HB 484 (Frederick), HB 509 (Armstrong), HB 528 (Rust), HB 708 (Ware, O.), HB 1125 (Cline), and HB 1206 (Moran). Read the Bill »

Status

04/05/2006: signed by governor

History

DateAction
01/09/2006Prefiled and ordered printed; offered 01/11/06 064591452
01/09/2006Referred to Committee on Finance
01/18/2006Assigned to Finance sub-committee: #1 (Orrock)
01/27/2006Fiscal impact statement from TAX (HB532)
01/30/2006Reported from Finance with substitute (20-Y 0-N)
01/30/2006Committee substitute printed 065182452-H1
01/31/2006Read first time
02/01/2006Read second time
02/01/2006Committee substitute agreed to 065182452-H1
02/01/2006Passed by for the day
02/02/2006Passed by for the day
02/03/2006Read second time
02/03/2006Engrossed by House - committee substitute HB532H1
02/06/2006Read third time and passed House BLOCK VOTE (98-Y 0-N)
02/06/2006VOTE: BLOCK VOTE PASSAGE (98-Y 0-N)
02/06/2006Reconsideration of passage agreed to by House
02/06/2006Passed House BLOCK VOTE (100-Y 0-N)
02/06/2006VOTE: BLOCK VOTE PASSAGE (100-Y 0-N)
02/06/2006Communicated to Senate
02/07/2006Constitutional reading dispensed
02/07/2006Referred to Committee on Finance
02/17/2006Fiscal impact statement from TAX (HB532H1)
02/28/2006Reported from Finance with substitute (15-Y 0-N)
02/28/2006Committee substitute printed 064006712-S1
03/01/2006Constitutional reading dispensed (39-Y 0-N)
03/01/2006Read third time
03/01/2006Reading of substitute waived
03/01/2006Committee substitute agreed to 064006712-S1
03/01/2006Engrossed by Senate - committee substitute HB532S1
03/01/2006Passed Senate with substitute (39-Y 0-N)
03/01/2006VOTE: (39-Y 0-N)
03/01/2006Senate substitute agreed to by House (89-Y 7-N 1-A)
03/01/2006VOTE: ADOPTION (89-Y 7-N 1-A)
03/07/2006Bill text as passed House and Senate (HB532ER)
03/07/2006Enrolled
03/07/2006Signed by Speaker
03/08/2006Signed by President
03/24/2006Fiscal impact statement from TAX (HB532ER)
04/05/2006G Approved by Governor-Chapter 593 (effective 7/1/06)
04/12/2006G Acts of Assembly Chapter text (CHAP0593)