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Cumulative Index - Last updated 06/23/05
2005 Session - Frames Version or No Frames Version    
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SALES AND USE TAX

(P) Passed (F) Failed (V) Vetoed (I) Incoporated into other legislation
(C) Carried over from 2004 Session
(CD) Carried over from 2004 session but died in committee on or before December 10th


Baseball Stadium Authority; entitlement to certain income, and sales and use taxes. Amending second enactment of Chapters 424 and 441, 2001 Acts. (Patron-Callahan, HB 50 (F); Brink, HB 218 (CD))
Communications Sales and Use Tax Act; created, various revisions to taxation of communications services, report. Amending §§ 15.2-2108, 56-468.1, 56-484.12, 58.1-3815 and 58.1-3816.2; adding §§ 51.5-115, 58.1-645 through 58.1-662 and 58.1-1730; repealing §§ 56-484.4, 56-484.5, 56-484.6, 58.1-3812, 58.1-3813.1, 58.1-3818.1 through 58.1-3818.7 and third enactment of Chapter 858, 1972 Acts. (Patron-O’Brien, SB 1335 (F))
Food and beverage tax; prohibits imposition on gratuities or service charges on meals. Amending §§ 58.1-602, 58.1-3833 and 58.1-3840. (Patron-Gear, HB 2232 (F))
Income tax, state; repeals individual income tax and increases sales and use tax. Amending §§ 58.1-300, 58.1-310, 58.1-311, 58.1-439.13, 58.1-439.14, 58.1-512, 58.1-513, 58.1-603, 58.1-604, 58.1-604.1, 58.1-614, 58.1-615, 58.1-622, 58.1-627, 58.1-628 and 58.1-639; repealing §§ 58.1-303, 58.1-305 through 58.1-309, 58.1-320 through 58.1-326, 58.1-331 through 58.1-339.10, 58.1-340 through 58.1-355, 58.1-360 through 58.1-363, 58.1-370, 58.1-371, 58.1-380 through 58.1-383, 58.1-390 through 58.1-394, 58.1-460 through 58.1-486, 58.1-490 through 58.1-499, 58.1-520 through 58.1-535 and 58.1-540 through 58.1-549. (Patron-Athey, HB 458 (CD))
Motor Vehicle Sales and Use Tax; daily rental fee. Amending § 58.1-2402. (Patron-Sherwood, HB 1745 (Chapter 449))
Motor Vehicle Sales and Use Tax; exemption for limited liability companies. Amending § 58.1-2403. (Patron-Landes, HB 1508 (Chapter 274))
Motor Vehicle Sales and Use Tax; exemptions include gift of vehicle to spouse, son or daughter. Amending § 58.1-2403. (Patron-Quayle, SB 836 (Chapter 246))
Motor Vehicle Sales and Use Tax; reduction for motor vehicle trade-in. Amending §§ 58.1-2401 and 58.1-2405. (Patron-Alexander, HB 1552 (F))
Motor Vehicle Sales and Use Tax; reduction if motor vehicle is purchased for business purposes. Amending §§ 58.1-2401 and 58.1-2405. (Patron-Alexander, HB 1551 (F))
Motor Vehicle Sales and Use Tax; revenue from rental taxes deposited into Transportation Trust Fund. Amending § 58.1-2425. (Patron-Cole, HB 1636 (F))
Property Owners’ Association Act; application to development established under Subdivided Land Sales Act. Amending § 55-508. (Patron-Norment, SB 906 (Chapter 668))
Retail Sales and Use Tax; allows a portion of revenues from watercraft sales for recreational and environmental projects in City of Hampton. Amending §§ 29.1-103, 29.1-110, 58.1-638 and 58.1-1410; adding § 29.1-101.02. (Patron-Ward, HB 2743 (F); Locke, SB 759 (F))
Retail Sales and Use Tax; Department of Taxation to study state and local exemptions. (Patron-Hamilton, HJR 128 (CD))
Retail Sales and Use Tax; eliminates additional payment required of dealers. Amending § 58.1-615. (Patron-Chichester, SB 709 (F); Cuccinelli, SB 872 (I) See SB709; Hanger, SB 1010 (I) See SB709)
Retail Sales and Use Tax; eliminates collection and remittance by vendors. Amending § 58.1-615. (Patron-McDougle, HB 1876 (F))
Retail Sales and Use Tax; exemptions include automobile refinishing repair materials. Amending § 58.1-602. (Patron-Lingamfelter, HB 2762 (Chapter 121))
Retail Sales and Use Tax; exemptions include certain contractors. Amending § 58.1-609.3. (Patron-Blevins, SB 917 (F))
Retail Sales and Use Tax; exemptions include certain contractors. Amending § 58.1-610. (Patron-Shannon, HB 720 (CD); Hugo, HB 1375 (CD); Parrish, HB 1839 (F); Hugo, HB 2092 (F))
Retail Sales and Use Tax; exemptions include certain energy efficient products. Amending § 58.1-609.1. (Patron-McDougle, HB 1279 (CD))
Retail Sales and Use Tax; exemptions include certain flags. Amending § 58.1-609.1. (Patron-Frederick, HB 1535 (F))
Retail Sales and Use Tax; exemptions include certain nonprofit educational institutions for purchase of services, report. Amending § 58.1-609.11. (Patron-Saslaw, SB 1105 (Chapter 42))
Retail Sales and Use Tax; exemptions include certain nonprofit entities, report. Amending § 58.1-609.11. (Patron-Hugo, HB 2100 (Chapter 89))
Retail Sales and Use Tax; exemptions include certain public transportation services. Amending § 58.1-609.1. (Patron-Ware, O., HB 2599 (Chapter 116); Lambert, SB 1195 (Chapter 46))
Retail Sales and Use Tax; exemptions include certain school-related items. Adding § 58.1-611.2. (Patron-Bell, HB 2269 (I) See HB1878; Cline, HB 2559 (I) See HB1878; Newman, SB 1028 (F))
Retail Sales and Use Tax; exemptions include certain school-related items. Amending §§ 58.1-625 and 58.1-626; adding § 58.1-611.2. (Patron-Frederick, HB 1534 (I) See HB1878; Ware, O., HB 1593 (I) See HB1878; McDougle, HB 1878 (F); Reynolds, SB 694 (F); Puckett, SB 946 (F))
Retail Sales and Use Tax; exemptions include certain truck trailers and cargo containers. (Patron-Orrock, HB 2827 (Chapter 328))
Retail Sales and Use Tax; exemptions include emergency medical service providers. Amending § 58.1-609.3. (Patron-Nutter, HB 2759 (F))
Retail Sales and Use Tax; exemptions include Farmwell Hunt Homeowners Association, Inc. Adding § 58.1-609.10.01. (Patron-Mims, SB 501 (CD))
Retail Sales and Use Tax; exemptions include food purchased for human consumption. Amending § 58.1-611.1. (Patron-Welch, HB 1635 (I) See HB1638; McDougle, HB 1875 (I) See HB1638)
Retail Sales and Use Tax; exemptions include Loudoun Healthcare Foundation. Adding § 58.1-609.10.01. (Patron-Mims, SB 500 (CD))
Retail Sales and Use Tax; exemptions include manufactured signs. Amending § 58.1-602. (Patron-Hargrove, HB 2774 (Chapter 122))
Retail Sales and Use Tax; exemptions include sales to nonresidents and bad debts. Amending §§ 58.1-602 and 58.1-621; adding § 58.1-604.6. (Patron-Stosch, SB 1219 (Chapter 355))
Retail Sales and Use Tax; exemptions include school textbooks. Amending § 58.1-609.10. (Patron-May, HB 2466 (F))
Retail Sales and Use Tax; exemptions include telecommunications and telephone companies. Amending § 58.1-609.3. (Patron-Byron, HB 2057 (F); Hull, HB 2889 (F); Norment, SB 1116 (F))
Retail Sales and Use Tax; increases revenue to Transportation Trust Fund. Amending § 58.1-638. (Patron-Cole, HB 1610 (F))
Retail Sales and Use Tax; limits certain percentage of revenues from a nonprofit entity to be used for administrative costs in order to maintain exempt status. Amending § 58.1-609.11. (Patron-Purkey, HB 311 (CD))
Retail Sales and Use Tax; local option increase for transportation and education in localities in Northern Virginia. Amending §§ 58.1-605, 58.1-606, 58.1-608.3, 58.1-611.1, 58.1-614 and 58.1-628. (Patron-Scott, J.M., HB 1092 (CD))
Retail Sales and Use Tax; Low-Cost Airline Incentive Program, created. Amending § 58.1-638; adding § 5.1-1.8. (Patron-Fralin, HB 1603 (F))
Retail Sales and Use Tax; reduction of rate on food purchased for human consumption, effective date. Amending § 58.1-611.1. (Patron-Bryant, HB 1634 (I) See HB1638; Callahan, HB 1638 (Chapter 521); Hall, HB 2017 (I) See HB1638; Athey, HB 2339 (I) See HB1638; Parrish, HB 2421 (I) See HB1638; Chichester, SB 708 (Chapter 487); Edwards, SB 751 (I) See SB708; Potts, SB 1193 (I) See SB708)
Retail Sales and Use Tax; Tax Commissioner to investigate and analyze on periodic basis, report. Adding § 58.1-609.12. (Patron-Hull, HB 2852 (Chapter 853))
Retail Sales and Use Tax Act; renamed Streamlined Retail Sales and Use Tax Act to conform with national agreement, report. Amending §§ 58.1-600 through 58.1-604, 58.1-605, 58.1-606, 58.1-609.3, 58.1-609.5, 58.1-609.10, 58.1-609.13, 58.1-610, 58.1-610.1, 58.1-611.1, 58.1-612, 58.1-613, 58.1-615, 58.1-618, 58.1-621, 58.1-622, 58.1-623, 58.1-635, 58.1-3833 and 58.1-3840; adding §§ 58.1-606.1, 58.1-606.2, 58.1-628.3, 58.1-635.1, 58.1-635.2 and 58.1-639.1. (Patron-Hanger, SB 1135 (F))
Retail Sales and Use Tax Act; renamed Streamlined Retail Sales and Use Tax Act to conform with national agreement, report. Amending §§ 58.1-600 through 58.1-604, 58.1-605, 58.1-606, 58.1-609.3, 58.1-609.5, 58.1-609.10, 58.1-609.13, 58.1-610, 58.1-610.1, 58.1-611.1, 58.1-612 through 58.1-615, 58.1-618, 58.1-621, 58.1-622, 58.1-623, 58.1-626, 58.1-635, 58.1-3833 and 58.1-3840; adding §§ 58.1-606.1, 58.1-606.2, 58.1-628.2, 58.1-635.1, 58.1-635.2 and 58.1-639.1; repealing §§ 58.1-627 and 58.1-628. (Patron-Watts, HB 788 (CD); Hanger, SB 514 (CD))
Tax reform; changes in provisions for personal property, and sales and use taxes. Amending §§ 30-133, 46.2-623, 58.1-603, 58.1-604, 58.1-604.1, 58.1-605, 58.1-606, 58.1-614, 58.1-3506, 58.1-3506.1 and 58.1-3912; adding § 58.1-3505.1; repealing §§ 15.2-1636.20, 58.1-3523, 58.1-3524, 58.1-3534 and 58.1-3535. (Patron-Bell, SB 1224 (F))
Taxes; flat rate on individual and corporate income, increases standard deduction and increases retail sales and use tax. Amending §§ 58.1-320, 58.1-322, 58.1-400, 58.1-603, 58.1-604, 58.1-604.1, 58.1-614, 58.1-615, 58.1-627, 58.1-628 and 58.1-639. (Patron-Athey, HB 811 (CD))
2005 Cumulative Index of Bills, Joint Resolutions, Resolutions and Documents - For additional information, please contact Legislative Information, State Capitol, Richmond, Virginia 23219. Telephone (804) 698-1500. Last updated 06/23/05