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