Sales tax; clarifies definition of 'accommodations,' effective dates. (SB432)
Introduced By
Sen. Siobhan Dunnavant (R-Henrico)
Progress
✓ |
Introduced |
✓ |
Passed Committee |
✓ |
Passed House |
✓ |
Passed Senate |
✓ |
Signed by Governor |
☐ |
Became Law |
Description
Sales tax; taxable accommodations. Provides that, for purposes of the retail sales and use tax on accommodations, the term "accommodations" does not include rooms or space offered by a person in the business of providing conference rooms, meeting space, or event space if the person does not also offer rooms available for overnight sleeping. The substantive provisions of the bill are given retroactive effect to September 1, 2021, but no taxpayer shall be entitled to a refund for any taxes remitted prior to July 1, 2022. Read the Bill »
Outcome
Bill Has Passed
History
| Date | Action |
|---|---|
| 01/11/2022 | Prefiled and ordered printed; offered 01/12/22 22104077D |
| 01/11/2022 | Referred to Committee on Finance and Appropriations |
| 01/21/2022 | Impact statement from TAX (SB432) |
| 02/10/2022 | Senate committee, floor amendments and substitutes offered |
| 02/10/2022 | Reported from Finance and Appropriations with substitute (16-Y 0-N) (see vote tally) |
| 02/10/2022 | Committee substitute printed 22106110D-S1 |
| 02/11/2022 | Constitutional reading dispensed (40-Y 0-N) (see vote tally) |
| 02/14/2022 | Read second time |
| 02/14/2022 | Reading of substitute waived |
| 02/14/2022 | Committee substitute agreed to 22106110D-S1 |
| 02/14/2022 | Engrossed by Senate - committee substitute SB432S1 |
| 02/14/2022 | Constitutional reading dispensed (40-Y 0-N) (see vote tally) |
| 02/14/2022 | Passed Senate (40-Y 0-N) (see vote tally) |
| 02/17/2022 | Impact statement from TAX (SB432S1) |
| 02/18/2022 | Placed on Calendar |
| 02/18/2022 | Read first time |
| 02/18/2022 | Referred to Committee on Finance |
| 02/22/2022 | Assigned Finance sub: Subcommittee #2 |
| 02/23/2022 | Subcommittee recommends reporting (8-Y 0-N) |
| 02/23/2022 | Reported from Finance (19-Y 2-N) (see vote tally) |
| 02/25/2022 | Read second time |
| 02/28/2022 | Read third time |
| 02/28/2022 | Passed House (89-Y 9-N 1-A) |
| 02/28/2022 | VOTE: Passage (89-Y 9-N 1-A) (see vote tally) |
| 03/02/2022 | Enrolled |
| 03/02/2022 | Bill text as passed Senate and House (SB432ER) |
| 03/02/2022 | Signed by Speaker |
| 03/03/2022 | Signed by President |
| 03/04/2022 | Impact statement from TAX (SB432ER) |
| 03/11/2022 | Enrolled Bill Communicated to Governor on March 11, 2022 |
| 03/11/2022 | G Governor's Action Deadline 11:59 p.m., April 11, 2022 |
| 04/07/2022 | G Approved by Governor-Chapter 154 (effective 9/1/21-see bill) |
| 04/07/2022 | G Acts of Assembly Chapter text (CHAP0154) |