Cigarettes; purchase for resale, penalties. (SB1390)

Introduced By

Sen. Janet Howell (D-Reston) with support from co-patron Sen. Tommy Norment (R-Williamsburg)


Passed Committee
Passed House
Passed Senate
Signed by Governor
Became Law


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 »


Bill Has Passed


01/11/2017Prefiled and ordered printed; offered 01/11/17 17103594D
01/11/2017Referred to Committee on Finance
01/13/2017Impact statement from VCSC (SB1390)
01/20/2017Impact statement from TAX (SB1390)
01/21/2017Impact statement from TAX (SB1390)
01/24/2017Reported from Finance with substitute (16-Y 0-N) (see vote tally)
01/24/2017Committee substitute printed 17104392D-S1
01/25/2017Constitutional reading dispensed (40-Y 0-N) (see vote tally)
01/25/2017Impact statement from VCSC (SB1390S1)
01/26/2017Read second time
01/26/2017Reading of substitute waived
01/26/2017Committee substitute agreed to 17104392D-S1
01/26/2017Engrossed by Senate - committee substitute SB1390S1
01/27/2017Read third time and passed Senate (39-Y 0-N) (see vote tally)
01/31/2017Placed on Calendar
01/31/2017Read first time
01/31/2017Referred to Committee on Finance
02/03/2017Impact statement from TAX (SB1390S1)
02/13/2017Reported from Finance (19-Y 1-N) (see vote tally)
02/14/2017Read second time
02/15/2017Read third time
02/15/2017Passed House (92-Y 5-N 1-A)
02/15/2017VOTE: PASSAGE (92-Y 5-N 1-A) (see vote tally)
02/17/2017Bill text as passed Senate and House (SB1390ER)
02/17/2017Impact statement from VCSC (SB1390ER)
02/17/2017Signed by Speaker
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
02/21/2017Impact statement from TAX (SB1390ER)
03/13/2017G Approved by Governor-Chapter 453 (effective - see bill)
03/13/2017G Acts of Assembly Chapter text (CHAP0453)


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 50 seconds.