Retail Sales & Use Tax; gratuities or service charges on meals excluded when calculating. (SB85)

Introduced By

Sen. John Watkins (R-Midlothian)


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 HB 896. Read the Bill »


04/05/2006: signed by governor


01/06/2006Referred to Committee on Finance
01/16/2006Fiscal impact statement from TAX (SB85)
01/23/2006Fiscal impact statement from DHCD (SB85)
02/01/2006Reported from Finance with substitute (15-Y 0-N)
02/02/2006Constitutional reading dispensed (40-Y 0-N)
02/02/2006VOTE: (40-Y 0-N)
02/03/2006Committee substitute printed 063974712-S1
02/03/2006Passed by for the day
02/06/2006Read second time
02/06/2006Reading of substitute waived
02/06/2006Committee substitute agreed to 063974712-S1
02/06/2006Engrossed by Senate - committee substitute SB85S1
02/07/2006Read third time and passed Senate (40-Y 0-N)
02/07/2006VOTE: (40-Y 0-N)
02/07/2006Communicated to House
02/13/2006Placed on Calendar
02/13/2006Read first time
02/13/2006Referred to Committee on Finance
02/14/2006Fiscal impact statement from TAX (SB85S1)
02/15/2006Reported from Finance with amendments (22-Y 0-N)
02/17/2006Read second time
02/20/2006Passed by for the day
02/21/2006Passed by for the day
02/22/2006Passed by for the day
02/23/2006Passed by for the day
02/24/2006Read third time
02/24/2006Committee amendments agreed to
02/24/2006Engrossed by House as amended
02/24/2006Passed House with amendments BLOCK VOTE (97-Y 0-N)
02/24/2006VOTE: BLOCK VOTE PASSAGE (97-Y 0-N)
02/24/2006Reconsideration of House passage agreed to by House
02/24/2006Passed House with amendments BLOCK VOTE (98-Y 0-N)
02/24/2006VOTE: BLOCK VOTE PASSAGE #2 (98-Y 0-N)
02/28/2006House amendments agreed to by Senate (39-Y 0-N)
02/28/2006VOTE: (39-Y 0-N)
03/06/2006Bill text as passed Senate and House (SB85ER)
03/06/2006Fiscal impact statement from TAX (SB85ER)
03/07/2006Signed by Speaker
03/08/2006Signed by President
04/05/2006G Approved by Governor-Chapter 568 (effective 7/1/06)
04/12/2006G Acts of Assembly Chapter text (CHAP0568)


This bill mentions Roanoke, Rockbridge, Arlington.