Retail sales and use tax; exemption for certain school supplies, clothing, and footwear. (SB571)
Introduced By
Sen. Ryan McDougle (R-Mechanicsville) with support from co-patron Del. Chris Saxman (R-Staunton)
Progress
✓ |
Introduced |
✓ |
Passed Committee |
✓ |
Passed House |
✓ |
Passed Senate |
✓ |
Signed by Governor |
☐ |
Became Law |
Description
Sales and use tax exemption; school-related items. Provides a sales and use tax exemption, beginning in 2006, for certain school-related items purchased during a specific three-day period during August each year. The exempt items are (i) school supplies, where the selling price of each item is $20 or less, and (ii) footwear and clothing where the selling price of each item is $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 purchaser of the obligation to pay such tax. Dealers who absorb such taxes are liable for payment of the same to the Tax Commissioner. Read the Bill »
Status
04/05/2006: signed by governor
History
Date | Action |
---|---|
01/11/2006 | Prefiled and ordered printed; offered 01/11/06 065113408 |
01/11/2006 | Referred to Committee on Finance |
02/06/2006 | Fiscal impact statement from TAX (SB571) |
02/14/2006 | Reported from Finance with substitute (15-Y 0-N) |
02/15/2006 | Committee substitute printed 067370408-S1 |
02/15/2006 | Constitutional reading dispensed (38-Y 0-N) |
02/15/2006 | VOTE: (38-Y 0-N) |
02/16/2006 | Read second time |
02/16/2006 | Reading of substitute waived |
02/16/2006 | Committee substitute agreed to 067370408-S1 |
02/16/2006 | Engrossed by Senate - committee substitute SB571S1 |
02/17/2006 | Read third time and passed Senate (40-Y 0-N) |
02/17/2006 | VOTE: (40-Y 0-N) |
02/17/2006 | Communicated to House |
02/17/2006 | Fiscal impact statement from TAX (SB571S1) |
02/20/2006 | Placed on Calendar |
02/20/2006 | Read first time |
02/20/2006 | Referred to Committee on Finance |
02/27/2006 | Reported from Finance with substitute (22-Y 0-N) |
02/27/2006 | Committee substitute printed 065228452-H1 |
02/28/2006 | Read second time |
03/01/2006 | Read third time |
03/01/2006 | Committee substitute agreed to 065228452-H1 |
03/01/2006 | Engrossed by House - committee substitute SB571H1 |
03/01/2006 | Passed House with substitute BLOCK VOTE (99-Y 0-N) |
03/01/2006 | VOTE: BLOCK VOTE PASSAGE (99-Y 0-N) |
03/01/2006 | House substitute rejected by Senate (0-Y 39-N) |
03/01/2006 | VOTE: (0-Y 39-N) |
03/01/2006 | House insisted on substitute |
03/01/2006 | House requested conference committee |
03/01/2006 | Senate acceded to request (36-Y 0-N) |
03/01/2006 | VOTE: (36-Y 0-N) |
03/01/2006 | Conferees appointed by Senate |
03/01/2006 | Senators: McDougle, Hanger, Saslaw |
03/01/2006 | Conferees appointed by House |
03/01/2006 | Delegates: Parrish, Purkey, Hull |
03/03/2006 | Conference substitute printed 065241408-S2 |
03/03/2006 | Conference report agreed to by House (97-Y 0-N) |
03/03/2006 | VOTE: ADOPTION (97-Y 0-N) |
03/06/2006 | Conference report agreed to by Senate (39-Y 0-N) |
03/06/2006 | VOTE: (39-Y 0-N) |
03/21/2006 | Bill text as passed Senate and House (SB571ER) |
03/21/2006 | Enrolled |
03/21/2006 | Signed by Speaker |
03/22/2006 | Signed by President |
03/24/2006 | Fiscal impact statement from TAX (SB571ER) |
04/05/2006 | G Approved by Governor-Chapter 579 (effective 7/1/06) |
04/12/2006 | G Acts of Assembly Chapter text (CHAP0579) |