Sales and use tax; collection of taxes from consuming contractors. (SB1308)

Introduced By

Sen. Ryan McDougle (R-Mechanicsville)

Progress

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

Description

Collection of sales and use tax. Removes the exception that persons selling certain products, such as window shades, kitchen equipment, and countertops, are deemed to be retailers and not consuming contractors for purposes of collecting sales and use tax, even if they intend to install such items for contractors. Generally, tangible personal property incorporated into real property is deemed to have been purchased for consumption by the contractor. Amends § 58.1-610, of the Code of Virginia. Read the Bill »

Outcome

Bill Has Passed

History

DateAction
01/10/2017Prefiled and ordered printed; offered 01/11/17 17101521D
01/10/2017Referred to Committee on Finance
01/22/2017Impact statement from TAX (SB1308)
01/25/2017Reported from Finance (14-Y 0-N) (see vote tally)
01/26/2017Constitutional reading dispensed (40-Y 0-N) (see vote tally)
01/27/2017Read second time and engrossed
01/30/2017Read third time and passed Senate (40-Y 0-N) (see vote tally)
02/02/2017Placed on Calendar
02/02/2017Read first time
02/02/2017Referred to Committee on Finance
02/10/2017Impact statement from TAX (SB1308)
02/13/2017Reported from Finance (22-Y 0-N) (see vote tally)
02/14/2017Read second time
02/15/2017Read third time
02/15/2017Passed House BLOCK VOTE (99-Y 0-N)
02/15/2017VOTE: BLOCK VOTE PASSAGE (99-Y 0-N) (see vote tally)
02/17/2017Enrolled
02/17/2017Bill text as passed Senate and House (SB1308ER)
02/17/2017Signed by Speaker
02/20/2017Impact statement from TAX (SB1308ER)
02/20/2017Signed by President
02/21/2017Enrolled Bill Communicated to Governor on 2/21/17
02/21/2017G Governor's Action Deadline Midnight, March 27, 2017
03/13/2017G Approved by Governor-Chapter 449 (effective 7/1/17)
03/13/2017G Acts of Assembly Chapter text (CHAP0449)