RS&UT; dealers selling and installing countertops shall be deemed retailers for purposes thereof. (SB57)

Introduced By

Sen. Steve Martin (R-Chesterfield)

Progress

Introduced
Passed Committee
Passed House
Passed Senate
Signed by Governor
Became Law

Description

Retail sales and use tax; countertops.  Provides that dealers selling and installing countertops shall be deemed retailers for purposes of the sales and use tax. As a retailer, the dealer would be required to collect the tax from the customer. Under current law, dealers selling and installing countertops are deemed to be the ultimate users and consumers of the countertops and pay the sales and use tax instead of collecting it from customers.

Under current law, dealers selling and installing fences, venetian blinds, window shades, awnings, storm windows and doors, locks and locking devices, floor coverings, cabinets, kitchen equipment, and window or air conditioning units are deemed to be retailers and collect the sales and use tax from customers as opposed to paying it. The bill would provide the same tax treatment to dealers selling and installing countertops. Read the Bill »

Outcome

Bill Has Passed

History

DateAction
01/04/2010Prefiled and ordered printed; offered 01/13/10 10100157D
01/04/2010Referred to Committee on Finance
01/22/2010Impact statement from TAX (SB57)
01/26/2010Reported from Finance (15-Y 0-N) (see vote tally)
01/27/2010Constitutional reading dispensed (40-Y 0-N) (see vote tally)
01/28/2010Read second time and engrossed
01/29/2010Read third time and passed Senate (40-Y 0-N) (see vote tally)
02/08/2010Placed on Calendar
02/08/2010Read first time
02/08/2010Referred to Committee on Finance
02/12/2010Impact statement from TAX (SB57)
02/16/2010Assigned Finance sub: #1
02/17/2010Subcommittee recommends reporting (7-Y 0-N)
02/22/2010Reported from Finance (22-Y 0-N) (see vote tally)
02/23/2010Read second time
02/24/2010Read third time
02/24/2010Passed House BLOCK VOTE (99-Y 0-N)
02/24/2010VOTE: BLOCK VOTE PASSAGE (99-Y 0-N) (see vote tally)
03/01/2010Enrolled
03/01/2010Bill text as passed Senate and House (SB57ER)
03/01/2010Signed by Speaker
03/02/2010Impact statement from TAX (SB57ER)
03/02/2010Signed by President
03/11/2010G Approved by Governor-Chapter 119 (effective 7/1/10)
03/11/2010G Acts of Assembly Chapter text (CHAP0119)