VA SB748 | 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 (CHAP0738)
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 (CHAP0738)
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
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]
2022-02-24 - House - House: VOTE: Block Vote Passage (99-Y 0-N) (Y: 99 N: 0 NV: 0 Abs: 1) [PASS]
2022-02-21 - House - House: Reported from Finance (22-Y 0-N) (Y: 22 N: 0 NV: 0 Abs: 0) [PASS]
2022-02-04 - Senate - Senate: Read third time and passed Senate (39-Y 0-N) (Y: 39 N: 0 NV: 0 Abs: 1) [PASS]
2022-02-02 - Senate - Senate: Constitutional reading dispensed (40-Y 0-N) (Y: 40 N: 0 NV: 0 Abs: 0) [PASS]
2022-02-01 - Senate - Senate: Reported from Finance and Appropriations with amendments (16-Y 0-N) (Y: 16 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]
2022-02-24 - House - House: VOTE: Block Vote Passage (99-Y 0-N) (Y: 99 N: 0 NV: 0 Abs: 1) [PASS]
2022-02-21 - House - House: Reported from Finance (22-Y 0-N) (Y: 22 N: 0 NV: 0 Abs: 0) [PASS]
2022-02-04 - Senate - Senate: Read third time and passed Senate (39-Y 0-N) (Y: 39 N: 0 NV: 0 Abs: 1) [PASS]
2022-02-02 - Senate - Senate: Constitutional reading dispensed (40-Y 0-N) (Y: 40 N: 0 NV: 0 Abs: 0) [PASS]
2022-02-01 - Senate - Senate: Reported from Finance and Appropriations with amendments (16-Y 0-N) (Y: 16 N: 0 NV: 0 Abs: 0) [PASS]
History
| Date | Chamber | Action |
|---|---|---|
| 2022-04-27 | Governor: Acts of Assembly Chapter text (CHAP0738) | |
| 2022-04-27 | House | Enacted, Chapter 738 (effective 7/1/22) |
| 2022-04-27 | House | Signed by Speaker as reenrolled |
| 2022-04-27 | Senate | Signed by President as reenrolled |
| 2022-04-27 | Senate | Reenrolled bill text (SB748ER2) |
| 2022-04-27 | Senate | Reenrolled |
| 2022-04-27 | Governor: Governor's recommendation adopted | |
| 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 | Senate | Senate concurred in Governor's recommendation (40-Y 0-N) |
| 2022-04-11 | Senate | Governor's recommendation received by Senate |
| 2022-03-11 | Governor: Governor's Action Deadline 11:59 p.m., April 11, 2022 | |
| 2022-03-11 | Senate | Enrolled Bill Communicated to Governor on March 11, 2022 |
| 2022-02-28 | House | Signed by Speaker |
| 2022-02-28 | Senate | Signed by President |
| 2022-02-28 | Senate | Bill text as passed Senate and House (SB748ER) |
| 2022-02-28 | Senate | Enrolled |
| 2022-02-24 | House | VOTE: Block Vote Passage (99-Y 0-N) |
| 2022-02-24 | House | Passed House BLOCK VOTE (99-Y 0-N) |
| 2022-02-24 | House | Read third time |
| 2022-02-23 | House | Read second time |
| 2022-02-21 | House | Reported from Finance (22-Y 0-N) |
| 2022-02-18 | House | Referred to Committee on Finance |
| 2022-02-18 | House | Read first time |
| 2022-02-18 | House | Placed on Calendar |
| 2022-02-04 | Senate | Read third time and passed Senate (39-Y 0-N) |
| 2022-02-03 | Senate | Printed as engrossed 22104299D-E |
| 2022-02-03 | Senate | Engrossed by Senate as amended SB748E |
| 2022-02-03 | Senate | Committee amendments agreed to |
| 2022-02-03 | Senate | Reading of amendments waived |
| 2022-02-03 | Senate | Read second time |
| 2022-02-02 | Senate | Constitutional reading dispensed (40-Y 0-N) |
| 2022-02-01 | Senate | Reported from Finance and Appropriations with amendments (16-Y 0-N) |
| 2022-01-21 | Senate | Referred to Committee on Finance and Appropriations |
| 2022-01-21 | Senate | Presented and ordered printed 22104299D |
Same As/Similar To
HB1199 (Same As) 2022-04-27 - Governor: Acts of Assembly Chapter text (CHAP0779)
HB1199 (Same As) 2022-04-27 - Governor: Acts of Assembly Chapter text (CHAP0779)
HB1199 (Same As) 2022-04-27 - Governor: Acts of Assembly Chapter text (CHAP0779)
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 |
