Retail Sales and Use Tax; presumption of sufficient activity to require dealer to register. (SB597)

Introduced By

Sen. Frank Wagner (R-Virginia Beach) with support from 7 copatrons, whose average partisan position is:

Those copatrons are Sen. Harry Blevins (R-Chesapeake), Sen. Chuck Colgan (D-Manassas), Sen. Emmett Hanger (R-Mount Solon), Sen. Dick Saslaw (D-Springfield), Sen. Richard Stuart (R-Westmoreland), Sen. Jill Holtzman Vogel (R-Winchester), Sen. John Watkins (R-Midlothian)


Passed Committee
Passed House
Passed Senate
Signed by Governor
Became Law


Retail sales and use tax; presumption for registration for collection of the tax.  Creates a legal presumption to require registration by a dealer for collection of retail sales and use taxes if any commonly controlled person maintains a distribution center, warehouse, fulfillment center, office, or similar location within the Commonwealth that facilitates the delivery of property sold by the dealer to its customers. The presumption can be rebutted by demonstrating that the activities conducted by the commonly controlled person in the Commonwealth are not significantly associated with the dealer's ability to establish or maintain a market in the Commonwealth for the dealer's sales. Read the Bill »


Bill Has Passed


01/19/2012Presented and ordered printed 12103667D
01/19/2012Referred to Committee on Finance
02/03/2012Impact statement from TAX (SB597)
02/07/2012Reported from Finance with substitute (15-Y 0-N) (see vote tally)
02/07/2012Committee substitute printed 12105195D-S1
02/08/2012Constitutional reading dispensed (39-Y 0-N) (see vote tally)
02/09/2012Impact statement from TAX (SB597S2)
02/09/2012Floor substitute printed 12105310D-S2 (Wagner)
02/09/2012Read second time
02/09/2012Committee substitute rejected 12105195D-S1
02/09/2012Reading of substitute waived
02/09/2012Substitute by Senator Wagner agreed to 12105310D-S2
02/09/2012Engrossed by Senate - floor substitute SB597S2
02/09/2012Impact statement from TAX (SB597S1)
02/10/2012Read third time and passed Senate (34-Y 6-N) (see vote tally)
02/17/2012Placed on Calendar
02/17/2012Read first time
02/17/2012Referred to Committee on Finance
02/21/2012Impact statement from TAX (SB597S2)
02/22/2012Reported from Finance with substitute (17-Y 2-N) (see vote tally)
02/22/2012Committee substitute printed 12105565D-H1
02/24/2012Read second time
02/27/2012Read third time
02/27/2012Committee substitute agreed to 12105565D-H1
02/27/2012Engrossed by House - committee substitute SB597H1
02/27/2012Passed House with substitute (95-Y 2-N)
02/27/2012VOTE: PASSAGE (95-Y 2-N) (see vote tally)
02/29/2012House substitute agreed to by Senate (37-Y 3-N) (see vote tally)
02/29/2012Title replaced 12105565D-H1
03/05/2012Bill text as passed Senate and House (SB597ER)
03/05/2012Impact statement from TAX (SB597ER)
03/05/2012Signed by Speaker
03/07/2012Signed by President
04/04/2012G Approved by Governor-Chapter 590 (effective - see bill)
04/04/2012G Acts of Assembly Chapter text (CHAP0590)


This bill was discussed on the floor of the General Assembly. Below is all of the video that we have of that discussion, 3 clips in all, totaling 4 minutes.