Sales and Use Tax; remote collection, marketplace facilitators, etc. (SB1601)

Introduced By

Sen. Tommy Norment (R-Williamsburg)


Passed Committee
Passed House
Passed Senate
Signed by Governor
Became Law


Remote sales and use tax collection. Requires certain marketplace facilitators and marketplace sellers, defined in the bill, to collect and remit sales and use tax if such facilitators or sellers make sales of tangible personal property or taxable services for delivery in the Commonwealth exceeding $100,000 or in 200 or more separate transactions. The bill provides that facilitators and sellers may enter into agreements regarding the fulfillment of the collection requirements. The bill prohibits class action from being brought against a marketplace facilitator on behalf of customers for overpayment of sales and use tax collected by the marketplace facilitator. The bill provides that the sales and use tax collection requirements shall not apply to any sales transactions occurring before July 1, 2019. The bill was incorporated into SB 1083. Read the Bill »


01/24/2019: Incorporated into Another Bill


01/09/2019Prefiled and ordered printed; offered 01/09/19 19104204D
01/09/2019Referred to Committee on Finance
01/21/2019Impact statement from TAX (SB1601)
01/24/2019Incorporated by Finance (SB1083-Ruff) (14-Y 0-N) (see vote tally)