VA SB1767 | 2019 | Regular Session
Status
Spectrum: Partisan Bill (Republican 1-0)
Status: Introduced on January 18 2019 - 25% progression, died in chamber
Action: 2019-01-24 - Incorporated by Finance
Text: Latest bill text (Introduced) [HTML]
Status: Introduced on January 18 2019 - 25% progression, died in chamber
Action: 2019-01-24 - Incorporated by Finance
Text: Latest bill text (Introduced) [HTML]
Summary
Remote sales and use tax collection and sufficient activity by remote sellers 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 $250,000 in annual gross revenue from sales in Virginia and requires a marketplace facilitator, which enables marketplace sellers to sell in Virginia through its marketplace, to collect sales and use tax on any sales facilitated in the Commonwealth. The bill provides that the obligation of remote sellers and marketplace facilitators to collect sales and use tax shall not apply to transactions occurring before July 1, 2019. The bill was incorporated into SB 1083.
Title
Remote sales & use tax collection; sufficient activity by remote sellers & marketplace facilitators.
Sponsors
Roll Calls
2019-01-24 - Senate - Senate: Incorporated by Finance (Y: 14 N: 0 NV: 0 Abs: 0) [PASS]
History
Date | Chamber | Action |
---|---|---|
2019-01-24 | Senate | Incorporated by Finance |
2019-01-18 | Senate | Referred to Committee on Finance |
2019-01-18 | Senate | Presented and ordered printed 19104634D |
Code Citations
Chapter | Article | Section | Citation Type | Statute Text |
---|---|---|---|---|
58 | 1 | 601 | (n/a) | See Bill Text |
58 | 1 | 602 | (n/a) | See Bill Text |
58 | 1 | 604 | (n/a) | See Bill Text |
58 | 1 | 605 | (n/a) | See Bill Text |
58 | 1 | 606 | (n/a) | See Bill Text |
58 | 1 | 612 | (n/a) | See Bill Text |
58 | 1 | 612.1 | (n/a) | See Bill Text |
58 | 1 | 615 | (n/a) | See Bill Text |
58 | 1 | 625 | (n/a) | See Bill Text |
58 | 1 | 635 | (n/a) | See Bill Text |