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