Remote sales & use tax collection; sufficient activity by dealers & marketplace facilitators, etc. (HB1722)
Introduced By
Progress
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Introduced |
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Passed Committee |
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Passed House |
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Passed Senate |
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Signed by Governor |
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Became Law |
Description
Remote sales and use tax collection; sufficient activity by dealers and marketplace facilitators as to require registration for sales and use tax collection. Directs the Department of Taxation (the Department) to require a remote seller to collect sales and use tax if the seller has more than $100,000 in annual gross revenue from sales in Virginia or at least 200 sales transactions in Virginia and requires a marketplace facilitator, which enables marketplace sellers to sell in Virginia through its marketplace, to collect sales and use tax if its annual gross revenue from facilitated sales in Virginia exceeds $100,000 or it facilitates at least 200 sales transactions in Virginia. The bill provides that the obligation of remote sellers and marketplace facilitators to collect sales and use tax shall not apply to transactions occurring before July 1, 2019. The bill provides that in administering remote sales and use tax collection, the Department shall provide information to remote sellers to allow them to identify state and local tax rates and exemptions. For auditing purposes, the Department is directed to allow a remote seller to complete a single audit covering all localities. The bill requires the Department to give remote sellers at least 30 days' notice of any change in tax rate. The bill provides that if a remote seller or marketplace facilitator collects an incorrect amount of tax, it shall be relieved of liability for failure to collect the correct amount if the error is the result of its reliance on information provided by Virginia. The bill also relieves a marketplace facilitator of liability if it collects an incorrect amount of tax based on certain incorrect information provided by a seller or purchaser. The bill repeals several contingent provisions of previous related bills that would take effect if the United States Congress enacted legislation related to remote sales and use tax collection. The bill contains technical corrections. This bill is identical to SB 1083. Amends § 58.1-601, § 58.1-602, § 58.1-604, § 58.1-605, § 58.1-612, § 58.1-615, § 58.1-625, § 58.1-635, of the Code of Virginia. Read the Bill »
Status
02/13/2019: Passed the Senate
History
| Date | Action |
|---|---|
| 12/18/2018 | Committee |
| 12/18/2018 | Prefiled and ordered printed; offered 01/09/19 19102020D |
| 12/18/2018 | Referred to Committee on Rules |
| 01/19/2019 | Impact statement from TAX (HB1722) |
| 01/23/2019 | Referred from Rules |
| 01/23/2019 | Referred to Committee on Finance |
| 01/28/2019 | House committee, floor amendments and substitutes offered |
| 01/28/2019 | Reported from Finance with substitute (14-Y 4-N) (see vote tally) |
| 01/28/2019 | Committee substitute printed 19105919D-H1 |
| 01/30/2019 | Read first time |
| 01/31/2019 | Read second time |
| 01/31/2019 | Committee substitute agreed to 19105919D-H1 |
| 01/31/2019 | Engrossed by House - committee substitute HB1722H1 |
| 02/01/2019 | Read third time and passed House (72-Y 20-N 2-A) |
| 02/01/2019 | VOTE: PASSAGE (72-Y 20-N 2-A) (see vote tally) |
| 02/04/2019 | Constitutional reading dispensed |
| 02/04/2019 | Referred to Committee on Finance |
| 02/08/2019 | Impact statement from TAX (HB1722H1) |
| 02/12/2019 | Reported from Finance with substitute (14-Y 0-N) (see vote tally) |
| 02/12/2019 | Committee substitute printed 19106667D-S1 |
| 02/13/2019 | Constitutional reading dispensed (39-Y 0-N) (see vote tally) |
| 02/13/2019 | Read third time |
| 02/13/2019 | Reading of substitute waived |
| 02/13/2019 | Committee substitute agreed to 19106667D-S1 |
| 02/13/2019 | Engrossed by Senate - committee substitute HB1722S1 |
| 02/13/2019 | Passed Senate with substitute (36-Y 3-N) (see vote tally) |
| 02/13/2019 | Placed on Calendar |
| 02/13/2019 | Senate substitute agreed to by House 19106667D-S1 (72-Y 17-N 1-A) |
| 02/13/2019 | VOTE: ADOPTION (72-Y 17-N 1-A) (see vote tally) |
| 02/15/2019 | Enrolled |
| 02/15/2019 | Bill text as passed House and Senate (HB1722ER) |
| 02/15/2019 | Impact statement from TAX (HB1722ER) |
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