VA SB1390 | 2017 | Regular Session
Status
Completed Legislative Action
Spectrum: Slight Partisan Bill (Democrat 2-1)
Status: Passed on March 13 2017 - 100% progression
Action: 2017-03-13 - Governor: Acts of Assembly Chapter text (CHAP0453)
Text: Latest bill text (Chaptered) [HTML]
Spectrum: Slight Partisan Bill (Democrat 2-1)
Status: Passed on March 13 2017 - 100% progression
Action: 2017-03-13 - Governor: Acts of Assembly Chapter text (CHAP0453)
Text: Latest bill text (Chaptered) [HTML]
Summary
Purchase of cigarettes for resale; penalties. Creates a new requirement that purchasers of cigarettes for resale must apply for a special cigarette exemption certificate from the Department of Taxation in order to not be liable for the payment of sales tax at the time of purchase. The bill sets forth numerous requirements that a taxpayer must meet in order to qualify for a cigarette exemption certificate and establishes processes and procedures for the application, renewal, denial, and revocation of the certificates. The bill creates new recordkeeping requirements for the sale or distribution of more than 50 cartons of cigarettes, or with a value greater than $10,000. The bill also makes technical changes. The provisions of the bill requiring the use of a cigarette exemption certificate have a delayed effective date of January 1, 2018. This bill is identical to HB 1913.
Title
Cigarettes; purchase for resale, penalties.
Sponsors
Roll Calls
2017-02-15 - House - House: VOTE: PASSAGE (92-Y 5-N 1-A) (Y: 92 N: 5 NV: 2 Abs: 1) [PASS]
2017-02-13 - House - House: Reported from Finance (19-Y 1-N) (Y: 19 N: 1 NV: 1 Abs: 1) [PASS]
2017-01-27 - Senate - Senate: Read third time and passed Senate (39-Y 0-N) (Y: 39 N: 0 NV: 1 Abs: 0) [PASS]
2017-01-25 - Senate - Senate: Constitutional reading dispensed (40-Y 0-N) (Y: 40 N: 0 NV: 0 Abs: 0) [PASS]
2017-01-24 - Senate - Senate: Reported from Finance with substitute (16-Y 0-N) (Y: 16 N: 0 NV: 0 Abs: 0) [PASS]
2017-02-13 - House - House: Reported from Finance (19-Y 1-N) (Y: 19 N: 1 NV: 1 Abs: 1) [PASS]
2017-01-27 - Senate - Senate: Read third time and passed Senate (39-Y 0-N) (Y: 39 N: 0 NV: 1 Abs: 0) [PASS]
2017-01-25 - Senate - Senate: Constitutional reading dispensed (40-Y 0-N) (Y: 40 N: 0 NV: 0 Abs: 0) [PASS]
2017-01-24 - Senate - Senate: Reported from Finance with substitute (16-Y 0-N) (Y: 16 N: 0 NV: 0 Abs: 0) [PASS]
History
| Date | Chamber | Action |
|---|---|---|
| 2017-03-13 | Governor: Acts of Assembly Chapter text (CHAP0453) | |
| 2017-03-13 | Governor: Approved by Governor-Chapter 453 (effective - see bill) | |
| 2017-02-21 | Governor: Governor's Action Deadline Midnight, March 27, 2017 | |
| 2017-02-21 | Senate | Enrolled Bill Communicated to Governor on 2/21/17 |
| 2017-02-20 | Senate | Signed by President |
| 2017-02-17 | House | Signed by Speaker |
| 2017-02-17 | Senate | Bill text as passed Senate and House (SB1390ER) |
| 2017-02-17 | Senate | Enrolled |
| 2017-02-15 | House | VOTE: PASSAGE (92-Y 5-N 1-A) |
| 2017-02-15 | House | Passed House (92-Y 5-N 1-A) |
| 2017-02-15 | House | Read third time |
| 2017-02-14 | House | Read second time |
| 2017-02-13 | House | Reported from Finance (19-Y 1-N) |
| 2017-01-31 | House | Referred to Committee on Finance |
| 2017-01-31 | House | Read first time |
| 2017-01-31 | House | Placed on Calendar |
| 2017-01-27 | Senate | Read third time and passed Senate (39-Y 0-N) |
| 2017-01-26 | Senate | Engrossed by Senate - committee substitute SB1390S1 |
| 2017-01-26 | Senate | Committee substitute agreed to 17104392D-S1 |
| 2017-01-26 | Senate | Reading of substitute waived |
| 2017-01-26 | Senate | Read second time |
| 2017-01-25 | Senate | Constitutional reading dispensed (40-Y 0-N) |
| 2017-01-24 | Senate | Committee substitute printed 17104392D-S1 |
| 2017-01-24 | Senate | Reported from Finance with substitute (16-Y 0-N) |
| 2017-01-11 | Senate | Referred to Committee on Finance |
| 2017-01-11 | Senate | Prefiled and ordered printed; offered 01/11/17 17103594D |
Subjects
Code Citations
| Chapter | Article | Section | Citation Type | Statute Text |
|---|---|---|---|---|
| 58 | 1 | 1000 | (n/a) | See Bill Text |
| 58 | 1 | 1017.3 | (n/a) | See Bill Text |
| 58 | 1 | 1017.4 | (n/a) | See Bill Text |
| 58 | 1 | 623 | (n/a) | See Bill Text |
| 58 | 1 | 623.2 | (n/a) | See Bill Text |
