Tracking Virginia’s General Assembly
since 2007.
HJ597: Sales tax nexus; joint subcommittee to study.
Chief Patron
Del.
Chris Peace (R-97)
Chris Peace
(R-97)
Mechanicsville, VA
Served: 2006–
Progress
| Introduced | |
| Passed Committee | |
| Passed House | |
| Passed Senate | |
Status
Bill is Dead
Summary
Study; sales tax nexus. Creates a joint subcommittee composed of eight members of the General Assembly to study sales tax nexus. The joint subcommittee will evaluate: (i) the current law for the establishment of nexus for sales and use tax purposes, (ii) the requirements for creating sufficient nexus for tax purposes, (iii) the pros and cons nexus creates in the area of taxation, and (iv) whether the application of the nexus law in relation to separate corporate subsidiaries should be changed.
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