VA HB1199 | 2022 | Regular Session
Status
Completed Legislative Action
Spectrum: Partisan Bill (Republican 1-0)
Status: Passed on April 27 2022 - 100% progression
Action: 2022-04-27 - Governor: Acts of Assembly Chapter text (CHAP0779)
Text: Latest bill text (Chaptered) [HTML]
Spectrum: Partisan Bill (Republican 1-0)
Status: Passed on April 27 2022 - 100% progression
Action: 2022-04-27 - Governor: Acts of Assembly Chapter text (CHAP0779)
Text: Latest bill text (Chaptered) [HTML]
Summary
Tobacco products tax; remote retail sales. Clarifies the provisions of the tobacco products tax on cigars and pipe tobacco sold by remote retail sellers, defined in the bill, to consumers in the Commonwealth. The bill provides that such remote retail sellers must be licensed to avoid penalties for such sales and requires such remote retail sellers to maintain records and file a monthly report to the Department of Taxation. The bill also provides that the tax may be imposed at the time of retail sale by a retail dealer or distributor and requires the remote retail seller in addition to the distributor to preserve a legible copy of each invoice of tobacco products for three years after the date of purchase and require only a remote retail seller, not a distributor, that cannot produce the required invoice information, when the excise tax is being remitted using the actual cost list method to calculate the excise tax, to provide the remote retail seller's certified actual cost list to the Department for each stock keeping unit to be offered for remote retail sale in the subsequent calendar year.
Title
Tobacco products tax; remote retail sales.
Sponsors
| Del. Lee Ware [R] |
Roll Calls
2022-04-27 - House - House: VOTE: Adoption (100-Y 0-N) (Y: 100 N: 0 NV: 0 Abs: 0) [PASS]
2022-04-27 - Senate - Senate: Senate concurred in Governor's recommendation (40-Y 0-N) (Y: 40 N: 0 NV: 0 Abs: 0) [PASS]
2022-03-02 - Senate - Senate: Passed Senate (40-Y 0-N) (Y: 40 N: 0 NV: 0 Abs: 0) [PASS]
2022-03-02 - Senate - Senate: Constitutional reading dispensed (40-Y 0-N) (Y: 40 N: 0 NV: 0 Abs: 0) [PASS]
2022-03-01 - Senate - Senate: Reported from Finance and Appropriations (15-Y 0-N) (Y: 15 N: 0 NV: 0 Abs: 0) [PASS]
2022-02-11 - House - House: VOTE: Passage (98-Y 0-N) (Y: 98 N: 0 NV: 0 Abs: 2) [PASS]
2022-02-07 - House - House: Reported from Finance with amendment(s) (21-Y 1-N) (Y: 21 N: 1 NV: 0 Abs: 0) [PASS]
2022-02-04 - House - House: Subcommittee recommends reporting with amendments (8-Y 0-N) (Y: 8 N: 0 NV: 0 Abs: 0) [PASS]
2022-04-27 - Senate - Senate: Senate concurred in Governor's recommendation (40-Y 0-N) (Y: 40 N: 0 NV: 0 Abs: 0) [PASS]
2022-03-02 - Senate - Senate: Passed Senate (40-Y 0-N) (Y: 40 N: 0 NV: 0 Abs: 0) [PASS]
2022-03-02 - Senate - Senate: Constitutional reading dispensed (40-Y 0-N) (Y: 40 N: 0 NV: 0 Abs: 0) [PASS]
2022-03-01 - Senate - Senate: Reported from Finance and Appropriations (15-Y 0-N) (Y: 15 N: 0 NV: 0 Abs: 0) [PASS]
2022-02-11 - House - House: VOTE: Passage (98-Y 0-N) (Y: 98 N: 0 NV: 0 Abs: 2) [PASS]
2022-02-07 - House - House: Reported from Finance with amendment(s) (21-Y 1-N) (Y: 21 N: 1 NV: 0 Abs: 0) [PASS]
2022-02-04 - House - House: Subcommittee recommends reporting with amendments (8-Y 0-N) (Y: 8 N: 0 NV: 0 Abs: 0) [PASS]
History
| Date | Chamber | Action |
|---|---|---|
| 2022-04-27 | Governor: Acts of Assembly Chapter text (CHAP0779) | |
| 2022-04-27 | House | Enacted, Chapter 779 (effective 7/1/22) |
| 2022-04-27 | Senate | Signed by President as reenrolled |
| 2022-04-27 | House | Signed by Speaker as reenrolled |
| 2022-04-27 | House | Reenrolled bill text (HB1199ER2) |
| 2022-04-27 | House | Reenrolled |
| 2022-04-27 | Governor: Governor's recommendation adopted | |
| 2022-04-27 | Senate | Senate concurred in Governor's recommendation (40-Y 0-N) |
| 2022-04-27 | House | VOTE: Adoption (100-Y 0-N) |
| 2022-04-27 | House | House concurred in Governor's recommendation BLOCK VOTE (100-Y 0-N) |
| 2022-04-27 | House | Placed on Calendar |
| 2022-04-11 | House | Governor's recommendation received by House |
| 2022-03-22 | Governor: Governor's Action Deadline 11:59 p.m., April 11, 2022 | |
| 2022-03-22 | House | Enrolled Bill communicated to Governor on March 22, 2022 |
| 2022-03-08 | Senate | Signed by President |
| 2022-03-08 | House | Signed by Speaker |
| 2022-03-07 | House | Bill text as passed House and Senate (HB1199ER) |
| 2022-03-07 | House | Enrolled |
| 2022-03-02 | Senate | Passed Senate (40-Y 0-N) |
| 2022-03-02 | Senate | Read third time |
| 2022-03-02 | Senate | Constitutional reading dispensed (40-Y 0-N) |
| 2022-03-01 | Senate | Reported from Finance and Appropriations (15-Y 0-N) |
| 2022-02-14 | Senate | Referred to Committee on Finance and Appropriations |
| 2022-02-14 | Senate | Constitutional reading dispensed |
| 2022-02-11 | House | VOTE: Passage (98-Y 0-N) |
| 2022-02-11 | House | Read third time and passed House (98-Y 0-N) |
| 2022-02-10 | House | Printed as engrossed 22104173D-E |
| 2022-02-10 | House | Engrossed by House as amended HB1199E |
| 2022-02-10 | House | Committee amendments agreed to |
| 2022-02-10 | House | Read second time |
| 2022-02-09 | House | Read first time |
| 2022-02-07 | House | Reported from Finance with amendment(s) (21-Y 1-N) |
| 2022-02-04 | House | Subcommittee recommends reporting with amendments (8-Y 0-N) |
| 2022-01-27 | House | Assigned Finance sub: Subcommittee #3 |
| 2022-01-17 | House | Referred to Committee on Finance |
| 2022-01-17 | House | Presented and ordered printed 22104173D |
Same As/Similar To
SB748 (Same As) 2022-04-27 - Governor: Acts of Assembly Chapter text (CHAP0738)
SB748 (Same As) 2022-04-27 - Governor: Acts of Assembly Chapter text (CHAP0738)
SB748 (Same As) 2022-04-27 - Governor: Acts of Assembly Chapter text (CHAP0738)
Subjects
Code Citations
| Chapter | Article | Section | Citation Type | Statute Text |
|---|---|---|---|---|
| 58 | 1 | 1021.01 | (n/a) | See Bill Text |
| 58 | 1 | 1021.02 | (n/a) | See Bill Text |
| 58 | 1 | 1021.02:2 | (n/a) | See Bill Text |
| 58 | 1 | 1021.04 | (n/a) | See Bill Text |
| 58 | 1 | 1021.04:1 | (n/a) | See Bill Text |
| 58 | 1 | 1021.04:2 | (n/a) | See Bill Text |
