Retail Sales and Use Tax; exemption for certain computer equipment and enabling software. (HB302)
Introduced By
Del. John O'Bannon (R-Richmond) with support from co-patrons Del. Tommy Wright (R-Victoria), and Sen. Frank Ruff (R-Clarksville)
Progress
✓ |
Introduced |
✓ |
Passed Committee |
✓ |
Passed House |
✓ |
Passed Senate |
☐ |
Signed by Governor |
✓ |
Became Law |
Description
Sales and use tax exemption; certain computer equipment and enabling software. Expands the sales and use tax exemption for the purchase by certain entities of particular computer equipment by including enabling software, and clarifies what enabling hardware is covered under the current exemption by specifying that it includes chillers and backup generators. The expansion and clarification apply to purchases made on or after July 1, 2009, but prior to June 30, 2020. The bill also changes one of the conditions for the exemption by changing from July 1, 2009, to January 1, 2009, the date after which an entity is required to make a new capital investment of at least $150 million to be eligible for the exemption. Read the Bill »
Outcome
History
Date | Action |
---|---|
01/11/2010 | Committee |
01/11/2010 | Prefiled and ordered printed; offered 01/13/10 10103193D |
01/11/2010 | Referred to Committee on Finance |
01/17/2010 | Impact statement from TAX (HB302) |
01/18/2010 | Assigned Finance sub: #1 |
01/20/2010 | Subcommittee recommends reporting with amendment(s) (9-Y 0-N) |
01/25/2010 | Reported from Finance with amendment (20-Y 0-N) (see vote tally) |
01/26/2010 | Read first time |
01/27/2010 | Read second time |
01/27/2010 | Committee amendment agreed to |
01/27/2010 | Engrossed by House as amended HB302E |
01/27/2010 | Printed as engrossed 10103193D-E |
01/28/2010 | Read third time and passed House (97-Y 0-N 1-A) |
01/28/2010 | VOTE: --- PASSAGE (97-Y 0-N 1-A) (see vote tally) |
01/29/2010 | Constitutional reading dispensed |
01/29/2010 | Referred to Committee on Finance |
02/16/2010 | Impact statement from TAX (HB302E) |
02/23/2010 | Reported from Finance with amendment (15-Y 0-N) (see vote tally) |
02/24/2010 | Constitutional reading dispensed (40-Y 0-N) (see vote tally) |
02/25/2010 | Read third time |
02/25/2010 | Reading of amendment waived |
02/25/2010 | Committee amendment agreed to |
02/25/2010 | Engrossed by Senate as amended |
02/25/2010 | Passed Senate with amendment (40-Y 0-N) (see vote tally) |
02/26/2010 | Placed on Calendar |
03/01/2010 | Passed by for the day |
03/02/2010 | Senate amendment agreed to by House (99-Y 0-N) |
03/02/2010 | VOTE: --- ADOPTION (99-Y 0-N) (see vote tally) |
03/04/2010 | Impact statement from TAX (HB302ER) |
03/09/2010 | Enrolled |
03/09/2010 | Bill text as passed House and Senate (HB302ER) |
03/09/2010 | Signed by Speaker |
03/11/2010 | Signed by President |
03/18/2010 | Impact statement from TAX (HB302ER) |
04/13/2010 | Governor's recommendation received by House |
04/20/2010 | Placed on Calendar |
04/21/2010 | House concurred in Governor's recommendation (89-Y 4-N 1-A) |
04/21/2010 | VOTE: --- ADOPTION (89-Y 4-N 1-A) (see vote tally) |
04/21/2010 | Senate concurred in Governor's recommendation (39-Y 0-N) (see vote tally) |
04/21/2010 | G Governor's recommendation adopted |
04/21/2010 | Reenrolled |
04/21/2010 | Reenrolled bill text (HB302ER2) |
04/21/2010 | Signed by Speaker as reenrolled |
04/21/2010 | Signed by President as reenrolled |
04/21/2010 | Enacted, Chapter 826 (effective 7/1/10) |
04/21/2010 | G Acts of Assembly Chapter text (CHAP0826) |
Video
This bill was discussed on the floor of the General Assembly. Below is all of the video that we have of that discussion, 2 clips in all, totaling 1 minute.
Comments
Finance - Tax exemption