Cigarettes; purchase for resale, penalties. (SB1390)
Introduced By
Sen. Janet Howell (D-Reston) with support from co-patron Sen. Tommy Norment (R-Williamsburg)
Progress
✓ |
Introduced |
✓ |
Passed Committee |
✓ |
Passed House |
✓ |
Passed Senate |
✓ |
Signed by Governor |
☐ |
Became Law |
Description
Purchase of cigarettes for resale; penalties. Creates a new requirement that purchasers of cigarettes for resale must apply for a special cigarette exemption certificate from the Department of Taxation in order to not be liable for the payment of sales tax at the time of purchase. The bill sets forth numerous requirements that a taxpayer must meet in order to qualify for a cigarette exemption certificate and establishes processes and procedures for the application, renewal, denial, and revocation of the certificates. The bill creates new recordkeeping requirements for the sale or distribution of more than 50 cartons of cigarettes, or with a value greater than $10,000. The bill also makes technical changes. The provisions of the bill requiring the use of a cigarette exemption certificate have a delayed effective date of January 1, 2018. Read the Bill »
Outcome
History
| Date | Action |
|---|---|
| 01/11/2017 | Prefiled and ordered printed; offered 01/11/17 17103594D |
| 01/11/2017 | Referred to Committee on Finance |
| 01/13/2017 | Impact statement from VCSC (SB1390) |
| 01/20/2017 | Impact statement from TAX (SB1390) |
| 01/21/2017 | Impact statement from TAX (SB1390) |
| 01/24/2017 | Reported from Finance with substitute (16-Y 0-N) (see vote tally) |
| 01/24/2017 | Committee substitute printed 17104392D-S1 |
| 01/25/2017 | Constitutional reading dispensed (40-Y 0-N) (see vote tally) |
| 01/25/2017 | Impact statement from VCSC (SB1390S1) |
| 01/26/2017 | Read second time |
| 01/26/2017 | Reading of substitute waived |
| 01/26/2017 | Committee substitute agreed to 17104392D-S1 |
| 01/26/2017 | Engrossed by Senate - committee substitute SB1390S1 |
| 01/27/2017 | Read third time and passed Senate (39-Y 0-N) (see vote tally) |
| 01/31/2017 | Placed on Calendar |
| 01/31/2017 | Read first time |
| 01/31/2017 | Referred to Committee on Finance |
| 02/03/2017 | Impact statement from TAX (SB1390S1) |
| 02/13/2017 | Reported from Finance (19-Y 1-N) (see vote tally) |
| 02/14/2017 | Read second time |
| 02/15/2017 | Read third time |
| 02/15/2017 | Passed House (92-Y 5-N 1-A) |
| 02/15/2017 | VOTE: PASSAGE (92-Y 5-N 1-A) (see vote tally) |
| 02/17/2017 | Enrolled |
| 02/17/2017 | Bill text as passed Senate and House (SB1390ER) |
| 02/17/2017 | Impact statement from VCSC (SB1390ER) |
| 02/17/2017 | Signed by Speaker |
| 02/20/2017 | Signed by President |
| 02/21/2017 | Enrolled Bill Communicated to Governor on 2/21/17 |
| 02/21/2017 | G Governor's Action Deadline Midnight, March 27, 2017 |
| 02/21/2017 | Impact statement from TAX (SB1390ER) |
| 03/13/2017 | G Approved by Governor-Chapter 453 (effective - see bill) |
| 03/13/2017 | G Acts of Assembly Chapter text (CHAP0453) |