Cigarettes; purchase for resale, issuance of a cigarette exemption certificate, penalties. (HB1913)
Introduced By
Del. Rich Anderson (R-Woodbridge) with support from co-patrons Del. James Edmunds (R-South Boston), Del. Mark Keam (D-Vienna), and Del. Margaret Ransone (R-Kinsale)
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 |
---|---|
01/10/2017 | Committee |
01/10/2017 | Prefiled and ordered printed; offered 01/11/17 17103593D |
01/10/2017 | Referred to Committee on Finance |
01/11/2017 | Impact statement from VCSC (HB1913) |
01/20/2017 | Impact statement from TAX (HB1913) |
01/21/2017 | Impact statement from TAX (HB1913) |
01/23/2017 | Reported from Finance with substitute (18-Y 3-N) (see vote tally) |
01/23/2017 | Committee substitute printed 17104391D-H1 |
01/24/2017 | Impact statement from VCSC (HB1913H1) |
01/24/2017 | Read first time |
01/25/2017 | Read second time |
01/25/2017 | Committee substitute agreed to 17104391D-H1 |
01/25/2017 | Engrossed by House - committee substitute HB1913H1 |
01/26/2017 | Read third time and passed House (93-Y 2-N 1-A) |
01/26/2017 | VOTE: PASSAGE (93-Y 2-N 1-A) (see vote tally) |
01/27/2017 | Constitutional reading dispensed |
01/27/2017 | Referred to Committee on Finance |
02/03/2017 | Impact statement from TAX (HB1913H1) |
02/07/2017 | Reported from Finance (15-Y 0-N) (see vote tally) |
02/08/2017 | Constitutional reading dispensed (39-Y 0-N) (see vote tally) |
02/09/2017 | Read third time |
02/09/2017 | Passed Senate (40-Y 0-N) (see vote tally) |
02/13/2017 | Enrolled |
02/13/2017 | Bill text as passed House and Senate (HB1913ER) |
02/13/2017 | Impact statement from VCSC (HB1913ER) |
02/13/2017 | Signed by Speaker |
02/13/2017 | Signed by President |
02/14/2017 | Enrolled Bill communicated to Governor on 2/14/17 |
02/14/2017 | G Governor's Action Deadline Midnight, February 21, 2017 |
02/16/2017 | Impact statement from TAX (HB1913ER) |
02/21/2017 | G Approved by Governor-Chapter 112 (effective 7/1/17) |
02/21/2017 | G Approved by Governor-Chapter 112 (effective - see bill) |
02/21/2017 | G Acts of Assembly Chapter text (CHAP0112) |
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 3 minutes.
Transcript
This is a transcript of the video clips in which this bill is discussed.
WAS REQUESTED BY THE ECONOMIC DEVELOPMENT FOLKS FROM ONE OF MY LOCALITIES AND THE BILL WOULD AUTHORIZE LOCAL GOVERNING BODIES TO CREATE BY ORDINANCE ONE OR MORE GREEN DEVELOPMENT ZONES, INSIDE WHICH LOCALITIES WOULD BE PERMITTED TO GRANT TAX INCENTIVES AND PROVIDE REGULATORY FLEXIBILITY TO ATTRACT GREEN BODIES. I MOVE THE BODY ENGROSSES THE BILL.Del. Bill Howell (R-Fredericksburg): SHALL THE BILL BE ENGROSSED AND PASSED TO THE THIRD READING? AS MANY AS FAVOR THAT MOTION WILL SAY AYE. THE BILL IS ENGROSSED AND PASSED TO ITS THIRD READING.
[Unknown]: CONTINUING, HOUSE BILL 1621, A BILL TO AMEND THE -- EXCUSE ME, AMEND AND REENACT A SECTION OF THE CODE RELATED TO PRELIMINARY HEARINGS, CERTIFICATION OF ANCILLARY MISDEMEANORS, FEES AND COSTS, REPORTED FROM THE COMMITTEE ON COURTS -- FOR COURTS OF JUSTICE.
Del. Bill Howell (R-Fredericksburg): THE GENTLEMAN FROM FREDERICK, MR. COLLINS.
Del. Chris Collins (R-Winchester): LADIES AND GENTLEMEN, A COUPLE YEARS AGO, THIS BODY PASSED A LAW TO ALLOW MISDEMEANORS TO BE CERTIFIED ALONG WITH FELONIES, WHAT WE FAILED TO DO IS TO SAY THAT IS A FINAL ORDER FOR PAYMENT OF COURT COSTS AS WELL AS INDIGENT ATTORNEY FEES. THIS SOLVES THAT PROBLEM. THE COURT COSTS ARE EITHER GOING TO BE ATTACHED TO THE MISDEMEANORS THAT GO UP TO THE CIRCUIT COURT. I ASK THAT YOU PASS THIS AND ENGROSSES IT TO ITS THIRD READING.
Del. Bill Howell (R-Fredericksburg): SHALL THE BILL BE ENGROSSED AND PASSED TO THE THIRD READING? AS MANY AS FAVOR THAT MOTION WILL SAY AYE. THE BILL IS ENGROSSED AND PASSED TO ITS THIRD READING.
Del. Chris Collins (R-Winchester): HOUSE BILL 1660 HAS BEEN TAKEN BY FOR THE DAY. TURNING TO PAGE 35 OF TODAY'S PRINTED CALENDAR, CONTINUING SECOND READING REGULAR HOUSE BILL 1681, A BILL TO AMEND AND REENACT SECTIONS OF THE CODE OF VIRGINIA RELATING TO TRANSIENT OCCUPANCY TAX, STATE PARKS, REPORTED FROM THE COMMITTEE ON FINANCE. >>.
[Unknown]: HOUSE BILL 1681 SIMPLY TRIES TO LEVEL THE PLAYING FIELD. WHEN PRIVATE BUSINESSES HAVE TO COMPETE AGAINST THE GOVERNMENT. THIS IS A PRO BUSINESS BILL. THE SITUATION IS, WE HAVE THREE CAMPGROUNDS IN NORTHAMPTON COUNTY. ALL WITHIN 10 MILES OF EACH OTHER. THEY ALL HAVE SITES, THEY HAVE FULL RV HOOKUPS, ALL HAVE CABINS. SOME HAVE YERTS. ONE HAS A BOAT LANDING. THEY HAVE BEAUTIFUL BEACHES AND THEY ALL HAVE BEAUTIFUL SUNSETS. THE ONLY DIFFERENCE IS, ONE HAS THE ADVANTAGE THAT THEY ARE STATE-SUPPORTED, STATE-SUBSIDIZED, AND THEY DO NOT HAVE TO CHARGE TRANSIENT OCCUPANCY TAX. IT IS THE PURPOSE OF THIS BILL TO LEVEL THE PLAYING FIELD. I ASK THAT THIS BODY ENGROSSES THE BILL AND PASS IT TO ITS THIRD READING.
Del. Bill Howell (R-Fredericksburg): SHALL THE BILL BE ENGROSSED