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Cumulative Index - Last updated 06/23/05
2005 Session - Frames Version or No Frames Version |
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Table of Contents | House Bill Index | Senate Bill Index | Document Index | Chapter Index | |
SALES AND USE TAX
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))
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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 |