Remote sales & use tax collection; sufficient activity by dealers & marketplace facilitators, etc. (SB1083)

Introduced By

Sen. Frank Ruff (R-Clarksville) with support from 6 copatrons, whose average partisan position is:

Those copatrons are Sen. Emmett Hanger (R-Mount Solon), Sen. Janet Howell (D-Reston), Sen. Tommy Norment (R-Williamsburg), Sen. Chap Petersen (D-Fairfax), Sen. Richard Stuart (R-Westmoreland), Sen. Frank Wagner (R-Virginia Beach)

Progress

Introduced
Passed Committee
Passed House
Passed Senate
Signed by Governor
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 HB 1722. 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

02/19/2019: Passed the General Assembly

History

DateAction
12/15/2018Prefiled and ordered printed; offered 01/09/19 19101890D
12/15/2018Referred to Committee on Finance
01/19/2019Impact statement from TAX (SB1083)
01/24/2019Reported from Finance with substitute (14-Y 0-N) (see vote tally)
01/24/2019Committee substitute printed 19105615D-S1
01/24/2019Incorporates SB1120 (Petersen)
01/24/2019Incorporates SB1267 (Stuart)
01/24/2019Incorporates SB1294 (Howell)
01/24/2019Incorporates SB1337 (Peake)
01/24/2019Incorporates SB1390 (Wagner)
01/24/2019Incorporates SB1767 (Wagner)
01/24/2019Incorporates SB1500 (Hanger)
01/24/2019Incorporates SB1601 (Norment)
01/28/2019Constitutional reading dispensed (37-Y 0-N) (see vote tally)
01/29/2019Reading of amendment waived
01/29/2019Amendment by Senator Ruff agreed to
01/29/2019Read second time
01/29/2019Reading of substitute waived
01/29/2019Committee substitute agreed to 19105615D-S1
01/29/2019Reading of amendments waived
01/29/2019Amendments by Senator agreed to
01/29/2019Engrossed by Senate - committee substitute with amendment SB1083ES1
01/29/2019Printed as engrossed 19105615D-ES1
01/30/2019Read third time and passed Senate (37-Y 3-N) (see vote tally)
02/04/2019Placed on Calendar
02/04/2019Read first time
02/04/2019Referred to Committee on Finance
02/08/2019Impact statement from TAX (SB1083ES1)
02/11/2019House committee, floor amendments and substitutes offered
02/11/2019Reported from Finance with substitute (16-Y 4-N) (see vote tally)
02/11/2019Committee substitute printed 19106731D-H1
02/12/2019Read second time
02/13/2019House committee, floor amendments and substitutes offered
02/13/2019Read third time
02/13/2019Committee substitute agreed to 19106731D-H1
02/13/2019Amendments by Delegate Bloxom agreed to
02/13/2019Engrossed by House - committee substitute with amendments SB1083H1
02/13/2019Passed House with substitute with amendments (80-Y 16-N 1-A)
02/13/2019VOTE: PASSAGE (80-Y 16-N 1-A) (see vote tally)
02/13/2019House substitute with amendments agreed to by Senate (36-Y 2-N) (see vote tally)
02/13/2019Title replaced 19106731D-H1
02/18/2019Enrolled
02/18/2019Bill text as passed Senate and House (SB1083ER)
02/18/2019Signed by Speaker
02/19/2019Signed by President
02/20/2019G Governor's Action Deadline Midnight, March 25, 2019
02/20/2019Impact statement from TAX (SB1083ER)
02/20/2019Enrolled Bill Communicated to Governor on February 20, 2019
02/20/2019G Governor's Action Deadline Midnight, March 26, 2019

Duplicate Bills

The following bills are identical to this one: HB1722, HB2090 and SB1294.

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