Sales and use tax; refunds. (HB398)

Introduced By

Del. Rip Sullivan (D-Arlington)

Progress

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

Description

Sales and use tax; refunds. Prohibits any taxpayer failing to give a dealer at the time of purchase an exemption certificate that was issued by the Department of Taxation from receiving interest on a refund claim for any period prior to the date the refund claim is completed. The bill also subjects tax preparers of and tax practitioners assisting with false or fraudulent returns, exemption certificates, or refund requests to the same criminal penalty (Class 1 misdemeanor) to which dealers who violate the sales tax laws are subjected. Read the Bill »

Outcome

Bill Has Passed

History

DateAction
01/06/2016Committee
01/06/2016Prefiled and ordered printed; offered 01/13/16 16100471D
01/06/2016Referred to Committee on Finance
01/16/2016Impact statement from TAX (HB398)
01/19/2016Assigned to sub: Subcommittee #2
01/19/2016Assigned Finance sub: Subcommittee #2
01/20/2016Subcommittee recommends reporting with amendment(s) (11-Y 0-N)
02/01/2016Reported from Finance with substitute (22-Y 0-N) (see vote tally)
02/01/2016Committee substitute printed 16104642D-H1
02/02/2016Read first time
02/03/2016Read second time
02/03/2016Committee substitute agreed to 16104642D-H1
02/03/2016Engrossed by House - committee substitute HB398H1
02/04/2016Read third time and passed House BLOCK VOTE (98-Y 0-N)
02/04/2016VOTE: BLOCK VOTE PASSAGE (98-Y 0-N) (see vote tally)
02/05/2016Constitutional reading dispensed
02/05/2016Referred to Committee on Finance
02/11/2016Impact statement from TAX (HB398H1)
02/23/2016Reported from Finance with amendments (15-Y 0-N) (see vote tally)
02/24/2016Constitutional reading dispensed (39-Y 0-N) (see vote tally)
02/25/2016Read third time
02/25/2016Reading of amendments waived
02/25/2016Committee amendments agreed to
02/25/2016Engrossed by Senate as amended
02/25/2016Passed Senate with amendments (40-Y 0-N) (see vote tally)
02/26/2016Placed on Calendar
02/29/2016Senate amendments agreed to by House (98-Y 0-N)
02/29/2016VOTE: ADOPTION (98-Y 0-N) (see vote tally)
03/01/2016Enrolled
03/01/2016Bill text as passed House and Senate (HB398ER)
03/01/2016Signed by Speaker
03/02/2016Impact statement from TAX (HB398ER)
03/04/2016Signed by President
03/11/2016G Governor's Action Deadline Midnight, Monday, April 11, 2016
03/11/2016Enrolled Bill communicated to Governor on 3/11/16
03/11/2016G Governor's Action Deadline Midnight, Sunday, April 10, 2016
03/25/2016G Approved by Governor-Chapter 484 (effective 7/1/16)
03/25/2016G Acts of Assembly Chapter text (CHAP0484)

Video

This bill was discussed on the floor of the General Assembly. Below is all of the video that we have of that discussion, 1 clip in all, totaling 35 seconds.

Transcript

This is a transcript of the video clips in which this bill is discussed.

HOUSE BILL 398 A BILL RELATED TO SALES AND USE TAX, REFUND. GENTLEMAN FROM FAIRFAX, MR. SULLIVAN.

Del. Rip Sullivan (D-Arlington): LADIES AND GENTLEMEN OF THE HOUSE, MR. SPEAKER, THEY ARE PURELY TECHNICAL. I ASK YOU ACCEPT THE SENATE AMENDMENTS.

[Unknown]: SHALL THE SENATE AMENDMENTS BE AGREED TO? THE CLERK WILL CLOSE THE ROLL.

Duplicate Bills

The following bills are identical to this one: SB444.