Retail Sales and Use Tax; exemptions include nonprofit entities, audit requirements. (SB743)

Introduced By

Sen. Ken Cuccinelli (R-Fairfax)


Passed Committee
Passed House
Passed Senate
Signed by Governor
Became Law


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 »


03/21/2007: signed by governor


10/31/2006Prefiled and ordered printed; offered 01/10/07 077405720
10/31/2006Referred to Committee on Finance
01/23/2007Impact statement from TAX (SB743)
02/02/2007Committee substitute printed 075903720-S1
02/05/2007Constitutional reading dispensed (39-Y 0-N)
02/05/2007VOTE: (39-Y 0-N) (see vote tally)
02/06/2007Read second time
02/06/2007Reading of substitute waived
02/06/2007Committee substitute agreed to 075903720-S1
02/06/2007Engrossed by Senate - committee substitute SB743S1
02/06/2007Constitutional reading dispensed (40-Y 0-N)
02/06/2007Passed Senate (36-Y 2-N 1-A)
02/06/2007VOTE: (36-Y 2-N 1-A) (see vote tally)
02/06/2007Reconsideration of passage agreed to by Senate (40-Y 0-N)
02/06/2007Passed Senate (40-Y 0-N)
02/06/2007VOTE: (40-Y 0-N) (see vote tally)
02/07/2007Placed on Calendar
02/07/2007Read first time
02/07/2007Referred to Committee on Finance
02/09/2007Impact statement from TAX (SB743S1)
02/12/2007Committee substitute printed 073496472-H1
02/13/2007Read second time
02/14/2007Delegates: Hogan, Scott, E. T., Shannon
02/14/2007Read third time
02/14/2007Committee substitute agreed to 073496472-H1
02/14/2007Engrossed by House - committee substitute SB743H1
02/14/2007Passed House with substitute Block Vote (95-Y 0-N)
02/14/2007House substitute rejected by Senate (3-Y 31-N)
02/14/2007VOTE: (3-Y 31-N) (see vote tally)
02/14/2007House insisted on substitute
02/14/2007House requested conference committee
02/14/2007Senate acceded to request (39-Y 0-N)
02/14/2007VOTE: (39-Y 0-N) (see vote tally)
02/14/2007Conferees appointed by Senate
02/14/2007Senators: Cuccinelli, Quayle, Saslaw
02/14/2007Conferees appointed by House
02/14/2007Delegates: Hogan, Scott, E.T., Shannon
02/23/2007Reading of conference report waived
02/23/2007Conference report agreed to by Senate (40-Y 0-N)
02/23/2007VOTE: (40-Y 0-N) (see vote tally)
02/23/2007Conference report agreed to by House (96-Y 0-N)
02/23/2007VOTE: ADOPTION (96-Y 0-N) (see vote tally)
03/12/2007Bill text as passed Senate and House (SB743ER)
03/12/2007Signed by President
03/13/2007Signed by Speaker
03/15/2007Impact statement from TAX (SB743ER)
03/21/2007G Approved by Governor-Chapter 709 (effective 7/1/07)
04/05/2007G Acts of Assembly Chapter text (CHAP0709)

Duplicate Bills

The following bills are identical to this one: HB1948.