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Cumulative Index - Last updated 06/03/09
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SALES AND USE TAX

(P) Passed (F) Failed (V) Vetoed (I) Incoporated into other legislation
(C) Carried over from 2008 Session (CD) Carried over from 2008 session but died in committee on or before December 4th


Communications sales and use tax; distributions to Bath County and Town of Clifton. Amending § 58.1-662. (Patron-Hugo, HB 2607 (Chapter 680); McDougle, SB 891 (Chapter 683))
Constitutional amendment; payment of sales or use taxes in advance of collections (first reference). Amending Section 7 of Article X. (Patron-Saxman, HJR 67 (CD))
Income tax, state, and retail sales and use tax; credit and exemption for certain telecommunications service providers. Amending § 58.1-609.3; adding § 58.1-439.12:02. (Patron-Byron, HB 924 (CD))
Income tax, state and retail sales and use tax; exemption for certain telecommunications service providers. Amending § 58.1-609.3; adding § 58.1-439.12:03. (Patron-Nutter, HB 2368 (F))
Individual income, corporate income, and sales and use taxes; restructuring various taxes. Amending §§ 58.1-320, 58.1-400, 58.1-611.1, and 58.1-638. (Patron-Englin, HB 2588 (F))
Motion picture production companies; expands tax incentives. Amending §§ 58.1-609.6 and 58.1-2403; adding § 58.1-439.12:02. (Patron-Miller, J.H., HB 1393 (CD); Lucas, SB 667 (CD))
Motor fuels tax; converts rates of taxation to percentage rates that shall be calculated by Commissioner of DMV. Amending §§ 58.1-2217, 58.1-2249, 58.1-2289, 58.1-2701, and 58.1-2706. (Patron-Scott, J.M., HB 1661 (F); Lingamfelter, HB 1846 (F); Barker, SB 1498 (F))
Neighborhood Assistance Act Tax Credit; makes localities’ health care programs eligible to receive and can be transferred to professionals donating their services. Amending § 58.1-439.18. (Patron-Scott, J.M., HB 1597 (F))
Noncorporate entities; minimum tax is imposed on telecommunications and electric suppliers that are organized as pass-through entities and taxes to be paid thereby. Amending §§ 58.1-390.2, 58.1-400.1, and 58.1-400.3. (Patron-Englin, HB 2378 (Chapter 37); Howell, SB 946 (Chapter 152))
Retail Sales and Use Tax; absorption and payment by seller. Amending § 58.1-625; repealing §§ 58.1-625 and 58.1-626. (Patron-Stosch, SB 147 (CD))
Retail Sales and Use Tax; additional tax authorized in City of Charlottesville and Albemarle County. Amending §§ 58.1-605, 58.1-606, 58.1-608.3, 58.1-611.1, and 58.1-614. (Patron-Toscano, HB 2161 (F))
Retail Sales and Use Tax; certain sales tax revenues generated by transactions occurring on premises of new stadium, etc., to be used to repay bonds issued to finance construction in City of Richmond. Amending § 58.1-608.3. (Patron-Loupassi, HB 1803 (Chapter 47); McEachin, SB 1021 (Chapter 836))
Retail Sales and Use Tax; City of Virginia Beach entitled to certain. Amending § 58.1-608.3. (Patron-Tata, HB 1691 (Chapter 7); Bouchard, HB 2411 (I) See HB1691)
Retail Sales and Use Tax; dealer discount of taxes to those registered using software designed to more accurately allocate to counties and cities. Amending § 58.1-622; adding § 58.1-622.1. (Patron-McEachin, SB 1474 (F))
Retail Sales and Use Tax; eliminates exemption for certain fuels with revenue deposited in Transportation Trust Fund. Amending §§ 58.1-609.1, 58.1-609.10, 58.1-638, 58.1-1719, 58.1-1720, 58.1-1724.2, 58.1-1724.3, and 58.1-2261. (Patron-Puller, SB 2 (CD))
Retail Sales and Use Tax; entitlement to revenues. Amending § 58.1-608.3. (Patron-Fralin, HB 2091 (Chapter 93))
Retail Sales and Use Tax; exemption for certain nonprofit entities. Amending § 58.1-609.11. (Patron-Athey, HB 2330 (Chapter 106))
Retail Sales and Use Tax; exemption for donations to out-of-state governmental entities. Amending § 58.1-609.10. (Patron-Morgan, HB 1592 (F))
Retail Sales and Use Tax; exemption of sales by nonprofit entities. Amending § 58.1-609.10. (Patron-Athey, HB 1779 (Chapter 338))
Retail Sales and Use Tax; exemptions for non-profit schools licensed by Department of Education for students with disabilities. Amending § 58.1-609.11. (Patron-Athey, HB 1284 (CD); Obenshain, SB 543 (CD))
Retail Sales and Use Tax; exemptions for school textbooks extended to students attending colleges and other institutions of learning. Amending § 58.1-609.10. (Patron-Peace, HB 1326 (CD))
Retail Sales and Use Tax; exemptions include fabrication of animal meat. Amending § 58.1-602. (Patron-Cuccinelli, SB 813 (I) See SB944; Petersen, SB 1132 (I) See SB944)
Retail Sales and Use Tax; exemptions include nonprofit entities. Amending § 58.1-609.11. (Patron-Obenshain, SB 1222 (Chapter 526))
Retail Sales and Use Tax; exemptions include property used for custom structural metal fabrication in an economically distressed area. Amending § 58.1-609.3. (Patron-Melvin, HB 1204 (CD); Lucas, SB 89 (CD))
Retail Sales and Use Tax; exemptions include solar photovoltaic systems, etc., purchased for installation in or on residential real property. Amending §§ 58.1-602, 58.1-609.1, and 58.1-610. (Patron-Deeds, SB 1216 (F))
Retail Sales and Use Tax; exempts contractor when property will be used in construction or repair of public schools. Amending § 58.1-610. (Patron-Cosgrove, HB 230 (CD))
Retail Sales and Use Tax; exempts fabrication of animal meat. Amending § 58.1-609.10. (Patron-Gilbert, HB 2360 (Chapter 36))
Retail Sales and Use Tax; exempts fabrication of animal meat, grains, vegetables, or other foodstuffs. Amending § 58.1-609.10. (Patron-Deeds, SB 944 (Chapter 833))
Retail Sales and Use Tax; exempts solar photovoltaic systems, solar thermal systems, and wind-powered electrical generators. Amending §§ 58.1-602, 58.1-609.1, and 58.1-610. (Patron-Bouchard, HB 2562 (F))
Retail Sales and Use Tax; expands definition of public facility for purpose of using certain revenues to pay off bonds. Amending § 58.1-608.3. (Patron-Edwards, SB 868 (Chapter 499))
Retail Sales and Use Tax; refund of tax paid for certain machinery or equipment. Adding § 58.1-608.1:1. (Patron-Deeds, SB 924 (F))
Retail Sales and Use Tax; removes purchased for noncommercial home or personal use limitation from Energy Star sales tax holiday. Amending § 58.1-609.1. (Patron-Englin, HB 794 (CD))
Retail Sales and Use Tax; removes sunset date from exemption for purchases made for use in production of audiovisual works. Amending § 58.1-609.6. (Patron-Hull, HB 1786 (F))
Retail Sales and Use Tax; requirements for dealer or direct permit holder discount. Amending § 58.1-622. (Patron-Colgan, SB 987 (F))
Retail Sales and Use Tax Act; conforms State’s sales and use tax laws to provisions of Streamlined Sales and Use Tax Agreement. Amending §§ 58.1-601, 58.1-602, 58.1-603, 58.1-604, 58.1-605, 58.1-606, 58.1-609.3, 58.1-609.10, 58.1-610.1, 58.1-611.1, 58.1-611.2, 58.1-611.3, 58.1-612, 58.1-613, 58.1-615, 58.1-618, 58.1-621, 58.1-622, 58.1-623, and 58.1-635; adding §§ 58.1-606.1, 58.1-606.2, 58.1-611.4, 58.1-612.1, 58.1-624.1, 58.1-625.2, 58.1-628.3, 58.1-635.1, 58.1-635.2, 58.1-637.1, 58.1-639.1, and 58.1-639.2; repealing §§ 58.1-604.6, 58.1-609.13, and 58.1-625.1. (Patron-Hanger, SB 1185 (F))
Sales tax revenue; includes debt service on bonds issued for renovations to certain public facilities in City of Roanoke. Amending § 58.1-608.3. (Patron-Ware, O., HB 2264 (I) See HB2091)
Tax and fee discounts and allowances; eliminates dealer tax and fee discounts and allowances for retail sales and use tax, tire recycling fee, communications sales and use tax, etc. Amending §§ 58.1-605, 58.1-606, 58.1-642, 58.1-1009, 58.1-1011, 58.1-1021.03, 58.1-1730, 58.1-2233 through 58.1-2236, 58.1-2238, 58.1-2256, 58.1-2259, and 58.1-2272; repealing §§ 58.1-622 and 58.1-656. (Patron-Scott, J.M., HB 2383 (F))
Tobacco products tax; changes tax on moist snuff. Amending §§ 58.1-1021.01 and 58.1-1021.02; adding § 58.1-1021.02:1. (Patron-Kilgore, HB 2645 (F); Stolle, SB 1516 (F))
Triennial census; eliminates requirement that every three years census of all school-age persons residing within each school division take place, amends procedure regarding sales and use tax distribution to localities. Amending §§ 15.2-3207, 15.2-3525, 15.2-3806, 15.2-3906, 15.2-4105, 22.1-261, 37.2-713, 58.1-605, and 58.1-638; repealing §§ 22.1-281 through 22.1-289. (Patron-Hamilton, HB 2063 (F); Reynolds, SB 1342 (F))
2009 Cumulative Index of Bills, Joint Resolutions, and Resolutions - For additional information, please contact the House of Delegates Information and Public Relations Office, P. O. Box 406, State Capitol, Richmond, Virginia 23218, telephone (804) 698-1500. Last updated 06/03/09