2011 SESSION

Convened January 12, 2011 -

SALES AND USE TAX

(P) Passed (F) Failed (V) Vetoed (I) Incoporated into other legislation

(C) Carried over from 2010 Session (CD) Carried over but died in committee on or before 12/2/2010

Aircraft sales and use tax; creates an exemption for qualified companies that are headquartered in Virginia. Amending § 58.1-1505. (Patron-Oder, HB 2221 (Chapter 492); Norment, SB 1188 (Chapter 443))

Auditor of Public Accounts; required to review collection and distribution of local retail sales and use tax. Adding § 30-133.2. (Patron-Houck, SB 1271 (Chapter 614))

Commercial and industrial sales and use tax; extends sunset date for certain machinery, tools, and equipment. Amending § 58.1-609.3. (Patron-Purkey, HB 1638 (F))

Commissioners of the revenue; authorized to examine books and records for sales tax purposes. Amending §§ 58.1-633 and 58.1-634. (Patron-Keam, HB 2444 (F))

Highway contractors; dedicates to Transportation Trust Fund all state retail sales and use taxes and income taxes paid. Amending §§ 58.1-638 and 58.1-638.1; adding § 58.1-536. (Patron-McWaters, SB 1285 (F))

Income and sales and use taxes, state; removes remaining portion of tax from food for human consumption, restructures individual tax rate brackets. Amending §§ 58.1-320, 58.1-611.1, and 58.1-638. (Patron-Englin, HB 2299 (F))

Local government; use of portion of retail sales and use tax revenue for transportation purposes. Amending § 15.2-826. (Patron-Petersen, SB 401 (CD))

Motor vehicle sales and use tax; exemption to include certain four-wheel plug-in electric vehicles. Amending §§ 58.1-2401, 58.1-2402, and 58.1-2403. (Patron-Hanger, SB 1086 (F))

Northern Virginia Transportation Authority Sales and Use Tax Fund; established, etc. Amending §§ 15.2-4838.1, 58.1-300, 58.1-520, 58.1-604.1, 58.1-608.3, 58.1-611.1, 58.1-614, 58.1-811, 58.1-3221.3, and Chapter 188, 2009 Acts; adding §§ 15.2-4838.01, 58.1-603.1, 58.1-604.01, 58.1-802.2, and 58.1-2291 through 58.1-2296; repealing §§ 58.1-540 through 58.1-549 and second enactment of Chapter 822, 2009 Acts. (Patron-Watts, HB 1892 (F))

Retail Sales and Use and transient occupancy taxes; taxes on room rentals are computed based upon total charges or total price paid. Amending §§ 58.1-602, 58.1-603, 58.1-612, 58.1-3819 through 58.1-3824, 58.1-3825, 58.1-3825.2, 58.1-3826, 58.1-3842, 58.1-3843, Chapter 265, 1977 Acts, and Chapter 436, 1990 Acts; adding § 58.1-3818.8. (Patron-Whipple, SB 972 (F))

Retail Sales and Use Tax; changes distribution formula for communications sales and use tax revenues in Lancaster County. Amending § 58.1-662. (Patron-Pollard, HB 1941 (Chapter 364))

Retail Sales and Use Tax; collection by certain contractors. Amending § 58.1-610. (Patron-Landes, HB 1524 (Chapter 360))

Retail Sales and Use Tax; eliminates sunset provision exemption for personal property involved in spaceport activities. Amending § 58.1-609.3. (Patron-Lewis, HB 1704 (I) See HB1638; Northam, SB 965 (Chapter 286))

Retail Sales and Use Tax; exemption for sales of nongraded U.S. gold or silver bullion coins. Amending § 58.1-609.1. (Patron-Wilt, HB 1756 (I) See HB1906; Obenshain, SB 1205 (F))

Retail Sales and Use Tax; exemption on gold, silver, and platinum bullion costing over $1,000. Amending § 58.1-609.1. (Patron-Miller, J.H., HB 683 (CD))

Retail Sales and Use Tax; exemption to include purchase or lease of computer equipment or enabling software by data centers. Amending § 58.1-609.3. (Patron-Greason, HB 2122 (F); Torian, HB 2239 (F); Barker, SB 1045 (F))

Retail Sales and Use Tax; exempts certain agricultural produce when sold in farmers markets and roadside stands. Amending §§ 58.1-609.2 and 58.1-1707. (Patron-Pollard, HB 1942 (Chapter 466))

Retail Sales and Use Tax; exempts gold or silver bullion coins, bars, and ingots. Amending § 58.1-609.1. (Patron-Athey, HB 1701 (F))

Retail Sales and Use Tax; exempts gold, silver, and platinum bullion costing over $1,000. Amending § 58.1-609.1. (Patron-Miller, J.H., HB 1906 (F))

Retail Sales and Use Tax; extends sunset date for exemption for property used in drilling, extraction, or processing of natural gas, etc. Amending § 58.1-609.3. (Patron-Norment, SB 1343 (Chapter 183))

Retail Sales and Use Tax; revenue distribution to certain public facilities. Amending § 58.1-608.3. (Patron-Villanueva, HB 2419 (Chapter 274))

Retail Sales and Use Tax; taxes on room rentals. Amending §§ 58.1-602, 58.1-3819 through 58.1-3824, 58.1-3825, 58.1-3825.2, 58.1-3826, 58.1-3842, 58.1-3843, Chapter 265, 1977 Acts, and Chapter 436, 1990 Acts; adding § 58.1-3818.8. (Patron-Whipple, SB 452 (CD))

Retail Sales and Use Tax Act; conforms State sales and use tax laws to provisions of Streamlined Sales and Use Tax Agreement. Amending §§ 58.1-600, 58.1-601, 58.1-602, 58.1-603, 58.1-604, 58.1-605, 58.1-606, 58.1-609.3, 58.1-609.5, 58.1-609.10, 58.1-610, 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 58.1-610.1. (Patron-Hanger, SB 340 (CD))

Sales tax registration; allows dealers to register with local commissioner of the revenue. Amending §§ 58.1-604.2 and 58.1-613. (Patron-Englin, HB 1676 (I) See HB2183; Cline, HB 2183 (Chapter 663))

State sales and use tax revenue; dedicates portion for transportation projects in Northern Virginia and Hampton Roads. Amending § 58.1-638. (Patron-Rust, HB 2404 (F); McWaters, SB 1394 (F))

Transportation; creates additional sources of revenue by increasing motor vehicle sales and use tax and motor vehicle rental tax. Amending §§ 33.1-23.03:1, 58.1-339.8, 58.1-611.1, 58.1-2289, 58.1-2402, and 58.1-2425; adding §§ 33.1-23.1:01 and 58.1-2288.1. (Patron-Edwards, SB 1242 (F))