Retail Sales and Use Tax; exemptions include nonprofit entities, audit requirements. (SB743)
Introduced By
Sen. Ken Cuccinelli (R-Fairfax)
Progress
✓ |
Introduced |
☐ |
Passed Committee |
✓ |
Passed House |
✓ |
Passed Senate |
✓ |
Signed by Governor |
☐ |
Became Law |
Description
Sales and use tax; tax exemption for volunteer fire departments and rescue squads. Modifies the process for exempting nonprofit organizations from the retail sales and use tax by exempting from the tax certain volunteer fire departments and volunteer rescue squads, without the requirement for such organizations to follow the administrative process utilized by the Department of Taxation for the Department's granting of sales and use tax exemptions to nonprofits generally. Read the Bill »
Status
03/21/2007: signed by governor
History
| Date | Action |
|---|---|
| 10/31/2006 | Prefiled and ordered printed; offered 01/10/07 077405720 |
| 10/31/2006 | Referred to Committee on Finance |
| 01/23/2007 | Impact statement from TAX (SB743) |
| 02/02/2007 | Committee substitute printed 075903720-S1 |
| 02/05/2007 | Constitutional reading dispensed (39-Y 0-N) |
| 02/05/2007 | VOTE: (39-Y 0-N) (see vote tally) |
| 02/06/2007 | Read second time |
| 02/06/2007 | Reading of substitute waived |
| 02/06/2007 | Committee substitute agreed to 075903720-S1 |
| 02/06/2007 | Engrossed by Senate - committee substitute SB743S1 |
| 02/06/2007 | Constitutional reading dispensed (40-Y 0-N) |
| 02/06/2007 | Passed Senate (36-Y 2-N 1-A) |
| 02/06/2007 | VOTE: (36-Y 2-N 1-A) (see vote tally) |
| 02/06/2007 | Reconsideration of passage agreed to by Senate (40-Y 0-N) |
| 02/06/2007 | Passed Senate (40-Y 0-N) |
| 02/06/2007 | VOTE: (40-Y 0-N) (see vote tally) |
| 02/07/2007 | Placed on Calendar |
| 02/07/2007 | Read first time |
| 02/07/2007 | Referred to Committee on Finance |
| 02/09/2007 | Impact statement from TAX (SB743S1) |
| 02/12/2007 | Committee substitute printed 073496472-H1 |
| 02/13/2007 | Read second time |
| 02/14/2007 | Delegates: Hogan, Scott, E. T., Shannon |
| 02/14/2007 | Read third time |
| 02/14/2007 | Committee substitute agreed to 073496472-H1 |
| 02/14/2007 | Engrossed by House - committee substitute SB743H1 |
| 02/14/2007 | Passed House with substitute Block Vote (95-Y 0-N) |
| 02/14/2007 | House substitute rejected by Senate (3-Y 31-N) |
| 02/14/2007 | VOTE: (3-Y 31-N) (see vote tally) |
| 02/14/2007 | House insisted on substitute |
| 02/14/2007 | House requested conference committee |
| 02/14/2007 | Senate acceded to request (39-Y 0-N) |
| 02/14/2007 | VOTE: (39-Y 0-N) (see vote tally) |
| 02/14/2007 | Conferees appointed by Senate |
| 02/14/2007 | Senators: Cuccinelli, Quayle, Saslaw |
| 02/14/2007 | Conferees appointed by House |
| 02/14/2007 | Delegates: Hogan, Scott, E.T., Shannon |
| 02/23/2007 | Reading of conference report waived |
| 02/23/2007 | Conference report agreed to by Senate (40-Y 0-N) |
| 02/23/2007 | VOTE: (40-Y 0-N) (see vote tally) |
| 02/23/2007 | Conference report agreed to by House (96-Y 0-N) |
| 02/23/2007 | VOTE: ADOPTION (96-Y 0-N) (see vote tally) |
| 03/12/2007 | Enrolled |
| 03/12/2007 | Bill text as passed Senate and House (SB743ER) |
| 03/12/2007 | Signed by President |
| 03/13/2007 | Signed by Speaker |
| 03/15/2007 | Impact statement from TAX (SB743ER) |
| 03/21/2007 | G Approved by Governor-Chapter 709 (effective 7/1/07) |
| 04/05/2007 | G Acts of Assembly Chapter text (CHAP0709) |