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

DateAction
01/11/2022Prefiled and ordered printed; offered 01/12/22 22104077D
01/11/2022Referred to Committee on Finance and Appropriations
01/21/2022Impact statement from TAX (SB432)
02/10/2022Senate committee, floor amendments and substitutes offered
02/10/2022Reported from Finance and Appropriations with substitute (16-Y 0-N) (see vote tally)
02/10/2022Committee substitute printed 22106110D-S1
02/11/2022Constitutional reading dispensed (40-Y 0-N) (see vote tally)
02/14/2022Read second time
02/14/2022Reading of substitute waived
02/14/2022Committee substitute agreed to 22106110D-S1
02/14/2022Engrossed by Senate - committee substitute SB432S1
02/14/2022Constitutional reading dispensed (40-Y 0-N) (see vote tally)
02/14/2022Passed Senate (40-Y 0-N) (see vote tally)
02/17/2022Impact statement from TAX (SB432S1)
02/18/2022Placed on Calendar
02/18/2022Read first time
02/18/2022Referred to Committee on Finance
02/22/2022Assigned Finance sub: Subcommittee #2
02/23/2022Subcommittee recommends reporting (8-Y 0-N)
02/23/2022Reported from Finance (19-Y 2-N) (see vote tally)
02/25/2022Read second time
02/28/2022Read third time
02/28/2022Passed House (89-Y 9-N 1-A)
02/28/2022VOTE: Passage (89-Y 9-N 1-A) (see vote tally)
03/02/2022Enrolled
03/02/2022Bill text as passed Senate and House (SB432ER)
03/02/2022Signed by Speaker
03/03/2022Signed by President
03/04/2022Impact statement from TAX (SB432ER)
03/11/2022Enrolled Bill Communicated to Governor on March 11, 2022
03/11/2022G Governor's Action Deadline 11:59 p.m., April 11, 2022
04/07/2022G Approved by Governor-Chapter 154 (effective 9/1/21-see bill)
04/07/2022G Acts of Assembly Chapter text (CHAP0154)

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