Retail Sales and Use Tax; collection by certain contractors. (HB1524)

Introduced By

Del. Steve Landes (R-Weyers Cave)


Passed Committee
Passed House
Passed Senate
Signed by Governor
Became Law


Sales and use tax; collection by certain contractors.  Provides that any person or entity primarily engaged in the business of furnishing and installing tangible personal property that provides electronic or physical security on real property for the use of a financial institution shall be deemed a retailer of such personal property and the sales and use tax for such property shall be collected from the contractor's customer rather than being paid by the contractor when he purchases the property. Such collection procedure shall also apply when the contractor installs the personal property on real property not for the use of a financial institution. Amends § 58.1-610, of the Code of Virginia. Read the Bill »


Bill Has Passed


  • 12/17/2010 Committee
  • 12/17/2010 Prefiled and ordered printed; offered 01/12/11 11100050D
  • 12/17/2010 Referred to Committee on Finance
  • 01/15/2011 Impact statement from TAX (HB1524)
  • 01/17/2011 Assigned Finance sub: #2
  • 01/26/2011 Subcommittee recommends reporting (9-Y 0-N)
  • 02/02/2011 Reported from Finance (21-Y 0-N) (see vote tally)
  • 02/04/2011 Read first time
  • 02/07/2011 Read second time and engrossed
  • 02/08/2011 Read third time and passed House BLOCK VOTE (99-Y 0-N)
  • 02/08/2011 VOTE: BLOCK VOTE PASSAGE (99-Y 0-N) (see vote tally)
  • 02/09/2011 Constitutional reading dispensed
  • 02/09/2011 Referred to Committee on Finance
  • 02/10/2011 Impact statement from TAX (HB1524)
  • 02/15/2011 Reported from Finance (15-Y 0-N) (see vote tally)
  • 02/16/2011 Constitutional reading dispensed (40-Y 0-N) (see vote tally)
  • 02/16/2011 Read third time
  • 02/16/2011 Passed Senate (38-Y 0-N) (see vote tally)
  • 02/16/2011 Reconsideration of Senate passage agreed to by Senate (40-Y 0-N) (see vote tally)
  • 02/16/2011 Passed Senate (40-Y 0-N) (see vote tally)
  • 02/22/2011 Enrolled
  • 02/22/2011 Bill text as passed House and Senate (HB1524ER)
  • 02/22/2011 Impact statement from TAX (HB1524ER)
  • 02/22/2011 Signed by Speaker
  • 02/23/2011 Signed by President
  • 03/22/2011 G Approved by Governor-Chapter 360 (effective 7/1/11)
  • 03/22/2011 G Acts of Assembly Chapter text (CHAP0360)


stephen writes:

Sounds like this guy is trying to stick it to the banks, cause the people he has working for the state, can't handle collecting taxes from the suppliers.