VA SB1083 | 2019 | Regular Session

Status

Spectrum: Partisan Bill (Republican 1-0)
Status: Introduced on December 15 2018 - 25% progression
Action: 2018-12-15 - Referred to Committee on Finance
Pending: Senate Finance Committee
Text: Latest bill text (Prefiled) [HTML]

Summary

Remote sales and use tax collection; sufficient activity by dealers and marketplace 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

Tracking Information

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Title

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

Sponsors


History

DateChamberAction
2018-12-15SenateReferred to Committee on Finance
2018-12-15SenatePrefiled and ordered printed; offered 01/09/19 19101890D

Code Citations

ChapterArticleSectionCitation TypeStatute Text
581601(n/a)See Bill Text
581602(n/a)See Bill Text
581604(n/a)See Bill Text
581605(n/a)See Bill Text
581606(n/a)See Bill Text
581612(n/a)See Bill Text
581612.1(n/a)See Bill Text
581615(n/a)See Bill Text
581625(n/a)See Bill Text
581635(n/a)See Bill Text

Virginia State Sources


Bill Comments

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