Retail Sales and Use Tax; exemption for beer-making equipment and materials. (HB859)

Introduced By

Del. Steve Landes (R-Weyers Cave) with support from co-patron Del. David Yancey (R-Newport News)

Progress

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

Description

Sales and use tax exemption; beer-making equipment. Provides a sales and use tax exemption for machinery, tools, equipment, and materials used in the commercial production of beer and materials such as labels and boxes for future use in packaging the beer for shipment or sale. Amends § 58.1-609.3, of the Code of Virginia. Read the Bill »

Status

04/06/2016: signed by governor

History

  • 01/12/2016 Committee
  • 01/12/2016 Prefiled and ordered printed; offered 01/13/16 16102116D
  • 01/12/2016 Referred to Committee on Finance
  • 01/29/2016 Impact statement from TAX (HB859)
  • 02/09/2016 Assigned Finance sub: Subcommittee #2
  • 02/10/2016 Subcommittee recommends reporting (10-Y 0-N)
  • 02/15/2016 Reported from Finance (22-Y 0-N) (see vote tally)
  • 02/16/2016 Read first time
  • 02/17/2016 Read second time and engrossed
  • 02/18/2016 Read third time and passed House BLOCK VOTE (96-Y 0-N)
  • 02/18/2016 VOTE: BLOCK VOTE PASSAGE (96-Y 0-N) (see vote tally)
  • 02/19/2016 Constitutional reading dispensed
  • 02/19/2016 Referred to Committee on Finance
  • 02/23/2016 Impact statement from TAX (HB859)
  • 03/01/2016 Reported from Finance with substitute (15-Y 0-N) (see vote tally)
  • 03/01/2016 Committee substitute printed 16105942D-S1
  • 03/02/2016 Constitutional reading dispensed (40-Y 0-N) (see vote tally)
  • 03/02/2016 Read third time
  • 03/02/2016 Reading of substitute waived
  • 03/02/2016 Committee substitute agreed to 16105942D-S1
  • 03/02/2016 Engrossed by Senate - committee substitute HB859S1
  • 03/02/2016 Passed Senate with substitute (40-Y 0-N) (see vote tally)
  • 03/02/2016 Senate substitute agreed to by House 16105942D-S1 (90-Y 2-N)
  • 03/02/2016 VOTE: ADOPTION (90-Y 2-N) (see vote tally)
  • 03/03/2016 Enrolled
  • 03/03/2016 Bill text as passed House and Senate (HB859ER)
  • 03/03/2016 Signed by Speaker
  • 03/06/2016 Signed by President
  • 03/07/2016 Enrolled Bill communicated to Governor on 3/7/2016
  • 03/07/2016 G Governor's Action Deadline Midnight, Sunday, April 10, 2016
  • 03/11/2016 Impact statement from TAX (HB859ER)
  • 04/06/2016 G Approved by Governor-Chapter 709 (effective 7/1/16)
  • 04/06/2016 G Acts of Assembly Chapter text (CHAP0709)

Video

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 2 minutes.

Transcript

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

BILL TO AMEND AND REENACT SEVERAL SECTIONS OF THE CODE OF VIRGINIA RELATING TO VIRGINIA RESEARCH AND DEVELOPMENT EXPENSES, TAX CREDITS, REPORT FROM THE COMMITTEE ON FINANCE, WITH A SUBSTITUTE.

Del. Steve Landes (R-Weyers Cave): THE GENTLEMAN FROM FAIRFAX, MR. HUGO.

Del. Tim Hugo (R-Centreville): MR. SPEAKER, I MOVE THE COMMITTEE.

Del. Bill Howell (R-Fredericksburg): THE QUESTION IS ON ADOPTION OF THE COMMITTEE SUBSTITUTE. AS MANY AS FAVOR THAT MOTION WILL SAY AYE, THOSE OPPOSED, NO.


[Unknown]: CONTINUING WITH THE SUPPLEMENTAL CALENDAR, PAGE 3 OF THE PRINTED VERSION, NEXT UP, HOUSE BILL 859. A BILL TO AMEND AND REENACT A VIRGINIA RELATING TO SALES AND SECTION OF THE CODE OF USE TAX EXEMPTION, EQUIPMENT USED TO MAKE BEER. PASSED THE HOUSE FEBRUARY 18, PASSED THE SENATE WITH AN AMENDMENT AND SUBSTITUTE TO. EARLIER TODAY.

Del. Bill Howell (R-Fredericksburg): GENTLEMAN FROM AUGUSTA, MR. LANDES.

Del. Steve Landes (R-Weyers Cave): THANK YOU, MR. SPEAKER. MR. SPEAKER, LADIES AND GENTLEMEN OF THE HOUSE, HOUSE BILL 859 DEALT WITH THE SALES AND USE TAX EXEMPTION FOR EQUIPMENT AND MATERIALS USED FOR BEERMAKING. THE SENATE AMENDMENTS WHICH I AM GOING TO ASK YOU TO ACCEPT JUST CLARIFY, MAKE CLEAR THAT HOME BREW AND PEOPLE BREWING BEER IN THEIR HOMES DO NOT SO MR. SPEAKER, I ASK YOU TO QUALIFY. ACCEPT THE SENATE SUBSTITUTE.

Del. Bill Howell (R-Fredericksburg): SHALL THE SENATE AMENDMENTS BE AGREED TO. THE CLERK WILL CLOSE THE ROLL.

Del. Steve Landes (R-Weyers Cave): AYES 90; NO'S 2.

[Unknown]: AYES 9 OH, NO'S 2.
TO. ALL IN FAVOR SAY AYE. THOSE OPPOSED, NO. THE AYES HAVE IT. THE COMMITTEE AMENDMENT IS AGREED TO. HOUSE BILL 349. REPORT THE REQUEST A SUB. I MOVE THE COMMITTEE SUBSTITUTE BE AGREED TO. AYES NOW THE SUBSTITUTE IS AGREED TO. HOUSE 859 REPORTED FROM THE COMMITTEE ON FINANCE WITH A SUBSTITUTE. THE SENATOR FROM AUGUSTA.