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Developed and maintained by the Division of Legislative Automated Systems.
2004 SESSION
044482332WHEREAS, to simplify and facilitate taxation of interstate sales, there has been an ongoing study of the sales and use tax at the national level (known as the Streamlined Sales Tax Project) for the past several years; and
WHEREAS, an agreement among the states participating in the Project was finalized in November of 2002; and
WHEREAS, Virginia has participated in the Project only since June of 2002; and
WHEREAS, the impact on the Commonwealth’s economy, especially small businesses, must be determined to avoid harming its economy; now, therefore, be it
RESOLVED by the House of Delegates, the Senate concurring, That a joint
subcommittee be established to study the impact of collecting remote sales
taxes on the economy of the Commonwealth. The joint subcommittee shall consist
of 17 members that include eight legislative members, six nonlegislative
citizen members, and three ex officio members. Members shall be appointed as
follows: four members of the House of Delegates to be appointed by the Speaker
of the House of Delegates in accordance with the principles of proportional
representation contained in the Rules of the House of Delegates, as follows:
one each from the Committees on Appropriations, Finance, and Commerce and
Labor, and one at large; three members of the Senate to be appointed by the
Senate Committee on [ Privileges and Elections Rules ] , as follows: one each
from the Committees on Finance and Commerce and Labor and one at large; the chairman of
the Joint Commission on Technology and Science; two nonlegislative citizen members with
experience in accounting and collecting and remitting sales tax in multiple
jurisdictions to be appointed by the Senate Committee on [ Privileges and
Elections Rules ] ; four nonlegislative citizen members with experience in
e-commerce and Internet sales to be appointed by the Speaker of the House of
Delegates; and the Secretaries of Finance, Technology, and Commerce and Trade
to serve ex officio with nonvoting privileges. Nonlegislative citizen members
shall be citizens of the Commonwealth of Virginia. The joint subcommittee shall
elect a chairman and vice chairman from among its membership, who shall be
members of the General Assembly.
In conducting its study, the joint subcommittee shall determine the amount of revenue the Commonwealth would generate and the impact on small businesses within the Commonwealth if the Commonwealth collected taxes on remote sales; and the ability to use the lack of a requirement to collect remote sales as a marketing tool.
Administrative staff support shall be provided by the Office of the Clerk of the House of Delegates. Legal, research, policy analysis, and other services as requested by the joint subcommittee shall be provided by the Division of Legislative Services. Technical assistance shall be provided by the Department of Taxation and the Virginia Economic Development Partnership. All agencies of the Commonwealth shall provide assistance to the joint subcommittee for this study, upon request.
The joint subcommittee shall be limited to four meetings for the 2004 interim and four meetings for the 2005 interim, and the direct costs of this study shall not exceed $20,800 without approval as set out in this resolution. Approval for unbudgeted nonmember-related expenses shall require the written authorization of the chairman of the joint subcommittee and the respective Clerk. If a companion joint resolution of the other chamber is agreed to, written authorization of both Clerks shall be required.
No recommendation of the joint subcommittee shall be adopted if a majority of the Senate members or a majority of the House members appointed to the joint subcommittee (i) vote against the recommendation and (ii) vote for the recommendation to fail notwithstanding the majority vote of the joint subcommittee.
The joint subcommittee shall complete its meetings for the first year by November 30, 2004, and for the second year by November 30, 2005, and the chairman shall submit to the Division of Legislative Automated Systems an executive summary of its findings and recommendations no later than the first day of the next Regular Session of the General Assembly for each year. Each executive summary shall state whether the joint subcommittee intends to submit to the General Assembly and the Governor a report of its findings and recommendations for publication as a document. The executive summaries and reports shall be submitted as provided in the procedures of the Division of Legislative Automated Systems for the processing of legislative documents and reports and shall be posted on the General Assembly's website.
Implementation of this resolution is subject to subsequent approval and certification by the Joint Rules Committee. The Committee may approve or disapprove expenditures for this study, extend or delay the period for the conduct of the study, or authorize additional meetings during both the 2004 and 2005 interims.