Retail Sales & Use Tax; gratuities or service charges on meals excluded when calculating. (HB896)

Introduced By

Del. Tom Gear (R-Hampton) with support from co-patron Del. Paula Miller (D-Norfolk)


Passed Committee
Passed House
Passed Senate
Signed by Governor
Became Law


State and local sales and use tax and local taxes on meals; gratuities or service charges on meals. Excludes from the sales price of meals all gratuities or service charges for purposes of calculating the sales and use tax and the local tax on meals; however the mandatory service charges or gratuities in excess of 20 percent would still be subject to the sales and use tax and the local meals tax. This bill is identical to SB 85. Read the Bill »


04/05/2006: signed by governor


01/10/2006Prefiled and ordered printed; offered 01/11/06 065124304
01/10/2006Referred to Committee on Finance
01/18/2006Assigned to Finance sub-committee: #1 (Orrock)
02/13/2006Reported from Finance (22-Y 0-N)
02/14/2006Read first time
02/15/2006Read second time and engrossed
02/16/2006Read third time and passed House BLOCK VOTE (97-Y 0-N)
02/16/2006VOTE: BLOCK VOTE PASSAGE (97-Y 0-N)
02/16/2006Communicated to Senate
02/17/2006Constitutional reading dispensed
02/17/2006Referred to Committee on Finance
02/20/2006Fiscal impact statement from TAX (HB896)
02/22/2006Reported from Finance with substitute (15-Y 0-N)
02/22/2006Committee substitute printed 064008712-S1
02/23/2006Passed by for the day
02/24/2006Passed by for the day
02/27/2006Constitutional reading dispensed (39-Y 0-N)
02/27/2006VOTE: (39-Y 0-N)
02/28/2006Read third time
02/28/2006Reading of substitute waived
02/28/2006Committee substitute agreed to 064008712-S1
02/28/2006Engrossed by Senate - committee substitute HB896S1
02/28/2006Reconsideration of Senate passage agreed to by Senate (40-Y 0-N)
02/28/2006Passed Senate with substitute (40-Y 0-N)
02/28/2006VOTE: (40-Y 0-N)
03/01/2006Placed on Calendar
03/01/2006Senate substitute agreed to by House (69-Y 29-N)
03/01/2006VOTE: ADOPTION (69-Y 29-N)
03/07/2006Bill text as passed House and Senate (HB896ER)
03/07/2006Signed by Speaker
03/08/2006Signed by President
03/13/2006Fiscal impact statement from TAX (HB896ER)
04/05/2006G Approved by Governor-Chapter 602 (effective 7/1/06)
04/12/2006G Acts of Assembly Chapter text (CHAP0602)