2013 SESSION

Convened January 9, 2013
Adjourned sine die February 23, 2013
Reconvened April 3, 2013
Adjourned sine die April 3, 2013

SALES AND USE TAX

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

(C) Carried over from 2012 Session (CD) Carried over but died in committee on or before 11/29/2012

General Assembly; prohibits any committee from reporting bill containing new sales and use tax exemption or renewing an existing tax. Adding § 30-19.1:12. (Patron-Keam, HB 2132 (F))

Hampton Roads Planning District; additional one percent sales and use tax in counties and cities located in District. Amending §§ 33.1-269, 58.1-602, and 58.1-611.1; adding §§ 33.1-23.5:3 and 58.1-604.7. (Patron-Stolle, HB 1450 (F); McWaters, SB 824 (F))

Highway Construction Projects Trust Fund and Commonwealth Highway Construction Projects Bond Act of 2014; Fund established, issuance of bonds. Amending §§ 33.1-268, 33.1-269, 33.1-277, 58.1-602, 58.1-603, 58.1-604, 58.1-605, 58.1-606, 58.1-609.1, 58.1-609.10, 58.1-638, 58.1-2217, 58.1-2249, 58.1-2261, 58.1-2289, 58.1-2701, and 58.1-2706; adding § 33.1-23.03:11. (Patron-Alexander, SB 700 (F))

Retail sales and transient occupancy taxes; provides that taxes on room rentals are computed based upon total charges or price paid for use or possession of room. Amending §§ 58.1-602, 58.1-603, 58.1-612, 58.1-3819, 58.1-3823, 58.1-3824, 58.1-3825, 58.1-3825.2, 58.1-3826, 58.1-3842, 58.1-3843, Chapter 834, 1992 Acts (carried by reference in Code as § 58.1-3820), and Chapter 111, 2006 Acts (carried by reference in Code as § 58.1-3821); adding § 58.1-3818.8. (Patron-Wagner, SB 767 (F))

Retail sales and transient occupancy taxes; provides that taxes on room rentals are computed based upon total charges or price paid for use or possession of room, effective date. Amending §§ 58.1-602, 58.1-603, 58.1-612, 58.1-3819, 58.1-3823, 58.1-3824, 58.1-3825, 58.1-3825.2, 58.1-3826, 58.1-3842, 58.1-3843, Chapter 675, 1984 Acts and Chapter 834, 1992 Acts (carried by reference in Code as § 58.1-3820), and Chapter 896, 1994 Acts and Chapter 111, 2006 Acts (carried by reference in Code as § 58.1-3821); adding § 58.1-3818.8. (Patron-Hanger, SB 671 (CD); Hanger, SB 1094 (I) See SB767)

Retail Sales and Use Tax; adds City of Fredericksburg to list of localities that are permitted to retain revenue generated to pay off bonds issued for construction of public facility. Amending § 58.1-608.3. (Patron-Stuart, SB 1225 (Chapter 724))

Retail Sales and Use Tax; adds County of Washington as locality entitled to retain certain revenues generated on premises of development of regional impact. Amending § 58.1-608.3. (Patron-Johnson, HB 2259 (F); Carrico, SB 1289 (F))

Retail Sales and Use Tax; adds Town of Wise to list of localities in which public facility may be constructed with use tax revenue. Amending § 58.1-608.3. (Patron-Kilgore, HB 1785 (Chapter 568))

Retail Sales and Use Tax; adds veterans organizations to those nonprofit entities that qualify. Amending § 58.1-609.11. (Patron-McDougle, SB 114 (CD); Puller, SB 730 (F))

Retail Sales and Use Tax; amends definition of retail sale to include lottery tickets. Amending §§ 58.1-602 and 58.1-4025. (Patron-Ruff, SB 642 (CD))

Retail Sales and Use Tax; deletes portion of tax exemption for pollution control equipment and facilities that expired July 1, 2006, etc. Amending § 58.1-609.3. (Patron-Ware, R.L., HB 1399 (Chapter 10))

Retail Sales and Use Tax; distribution of revenue to localities based on school-age population. Amending § 58.1-638. (Patron-Carr, HB 832 (CD))

Retail Sales and Use Tax; eligibility for refund of tax on purchase of certain renewable energy equipment. Adding § 58.1-611.4. (Patron-Lopez, HB 787 (CD))

Retail Sales and Use Tax; entitlement of certain public facilities in City of Winchester to tax revenues. Amending § 58.1-608.3. Emergency. (Patron-Vogel, SB 1370 (F))

Retail Sales and Use Tax; entitlement of City of Bristol to certain revenues. Amending § 58.1-608.3. (Patron-O’Quinn, HB 1798 (F); Carrico, SB 861 (F))

Retail Sales and Use Tax; establishes two-year sales tax moratorium for construction materials and supplies purchased by licensed contractors. Amending § 58.1-609.3. (Patron-Stanley, SB 70 (CD))

Retail Sales and Use Tax; exemption includes all-terrain vehicles, levies five percent motor vehicle sales and use tax. Amending §§ 58.1-609.10, 58.1-2401, and 58.1-2402. (Patron-Carrico, SB 1067 (I) See SB1038)

Retail Sales and Use Tax; exemption includes bullion and currency. Amending § 58.1-609.1. (Patron-Martin, SB 691 (F))

Retail Sales and Use Tax; exemption includes funeral-related goods. Amending § 58.1-609.1. (Patron-O’Quinn, HB 1657 (F))

Retail Sales and Use Tax; exemption includes gold, silver, and platinum bullion. Amending § 58.1-609.1. (Patron-Miller, HB 207 (CD))

Retail Sales and Use Tax; exemption includes hurricane preparedness equipment. Amending § 58.1-611.3. (Patron-Villanueva, HB 1523 (F); Wagner, SB 766 (Chapter 325))

Retail Sales and Use Tax; exemption includes nonprofit entities. Amending § 58.1-609.10. (Patron-Garrett, HB 1581 (F))

Retail Sales and Use Tax; exemption includes property used for harvesting forest products. Amending § 58.1-609.2. (Patron-Peace, HB 2054 (Chapter 223))

Retail Sales and Use Tax; exemption includes separately charged amounts for labor or services rendered in installing, applying, etc., property sold or rented. Amending § 58.1-609.5. (Patron-Pogge, HB 2236 (Chapter 90))

Retail Sales and Use Tax; exemption includes service charges of photographers and videographers. Amending § 58.1-609.5. (Patron-Pogge, HB 1354 (F))

Retail Sales and Use Tax; increases amount of revenue dedicated to Transportation Trust Fund, increases each year for five years or longer. Amending §§ 33.1-23.03:1 and 58.1-638. (Patron-Cole, HB 1403 (I) See HB2313)

Retail Sales and Use Tax; increases amount of revenue dedicated to Transportation Trust Fund, phased in over period of three years. Amending §§ 33.1-23.03:1 and 58.1-638. (Patron-McWaters, SB 925 (F))

Retail Sales and Use Tax; moves back-to-school tax holiday to third weekend in August. Amending § 58.1-611.2. (Patron-McDougle, SB 1101 (F))

Retail Sales and Use Tax; revenue distributed to certain localities that have heavy rail commuter mass transportation infill station constructed in service district. Adding § 58.1-608.3:1. (Patron-Krupicka, HB 1650 (F))

Retail Sales and Use Tax; use tax be reported annually. Amending § 58.1-604.2. (Patron-Stuart, SB 181 (CD))

Revenues and appropriations of State; changes specifically relating to transportation funding. Amending §§ 58.1-603, 58.1-604, 58.1-604.1, 58.1-608.3, 58.1-614, 58.1-638, 58.1-2217, 58.1-2249, 58.1-2289, 58.1-2701, and 58.1-2706. (Patron-Saslaw, SB 1340 (F))

Revenues and appropriations of State; changes to revenues collected and distribution of such revenues. Amending §§ 58.1-602, 58.1-603, 58.1-604, 58.1-604.1, 58.1-608.3, 58.1-612, 58.1-614, 58.1-638, 58.1-2201, 58.1-2217, 58.1-2249, 58.1-2251, 58.1-2289, 58.1-2292, 58.1-2701, 58.1-2702, 58.1-2703, 58.1-2704, 58.1-2706, 58.1-3819, 58.1-3823, 58.1-3824, 58.1-3825, 58.1-3825.2, 58.1-3826, 58.1-3842, 58.1-3843, and Chapter 675, 1984 Acts, Chapter 834, 1992 Acts (carried by reference in Code as § 58.1-3820), Chapter 896, 1994 Acts, and Chapter 111, 2006 Acts (carried by reference in Code as § 58.1-3821); adding §§ 58.1-2288.1 and 58.1-3818.8. (Patron-Wagner, SB 1328 (F))

Sports or entertainment arena; City of Virginia Beach may construct arena for professional sports teams or for conferences and entertainment events, City shall be entitled to sales and use tax revenues as defined, report. Adding §§ 15.2-5921 through 15.2-5927. (Patron-Villanueva, HB 2320 (Chapter 767))

Transportation funding; adjusts sources and amounts by repealing tax on certain motor fuels, increases retail sales and use tax rate, and allocates additional revenue to transportation. Amending §§ 33.1-23.03:1, 33.1-23.03:8, 58.1-603, 58.1-604, 58.1-604.1, 58.1-609.1, 58.1-614, 58.1-638, 58.1-639, 58.1-2201, 58.1-2204, 58.1-2208, 58.1-2211, 58.1-2217, 58.1-2218, 58.1-2222, 58.1-2226, 58.1-2228, 58.1-2230, 58.1-2232 through 58.1-2235, 58.1-2259, 58.1-2261, 58.1-2263, 58.1-2272, 58.1-2275, 58.1-2289, 58.1-2290, 58.1-3700.1, and 62.1-44.34:13; repealing §§ 58.1-2227, 58.1-2239, and 58.1-2244 through 58.1-2258. (Patron-Hugo, HB 1677 (I) See HB2313)