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

Bill Has Passed

History

DateAction
01/10/2017Committee
01/10/2017Prefiled and ordered printed; offered 01/11/17 17103593D
01/10/2017Referred to Committee on Finance
01/11/2017Impact statement from VCSC (HB1913)
01/20/2017Impact statement from TAX (HB1913)
01/21/2017Impact statement from TAX (HB1913)
01/23/2017Reported from Finance with substitute (18-Y 3-N) (see vote tally)
01/23/2017Committee substitute printed 17104391D-H1
01/24/2017Impact statement from VCSC (HB1913H1)
01/24/2017Read first time
01/25/2017Read second time
01/25/2017Committee substitute agreed to 17104391D-H1
01/25/2017Engrossed by House - committee substitute HB1913H1
01/26/2017Read third time and passed House (93-Y 2-N 1-A)
01/26/2017VOTE: PASSAGE (93-Y 2-N 1-A) (see vote tally)
01/27/2017Constitutional reading dispensed
01/27/2017Referred to Committee on Finance
02/03/2017Impact statement from TAX (HB1913H1)
02/07/2017Reported from Finance (15-Y 0-N) (see vote tally)
02/08/2017Constitutional reading dispensed (39-Y 0-N) (see vote tally)
02/09/2017Read third time
02/09/2017Passed Senate (40-Y 0-N) (see vote tally)
02/13/2017Enrolled
02/13/2017Bill text as passed House and Senate (HB1913ER)
02/13/2017Impact statement from VCSC (HB1913ER)
02/13/2017Signed by Speaker
02/13/2017Signed by President
02/14/2017Enrolled Bill communicated to Governor on 2/14/17
02/14/2017G Governor's Action Deadline Midnight, February 21, 2017
02/16/2017Impact statement from TAX (HB1913ER)
02/21/2017G Approved by Governor-Chapter 112 (effective 7/1/17)
02/21/2017G Approved by Governor-Chapter 112 (effective - see bill)
02/21/2017G 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