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2004 SESSION
HJ 176 Retail Sales and Use Tax, remote; joint subcommittee to study impact of collection on economy.
Introduced by: Timothy D. Hugo | all patrons ... notes | add to my profiles | history
SUMMARY AS PASSED:
Study; remote sales tax collection. Creates a joint subcommittee to study the impact of collecting remote sales taxes on the economy of the Commonwealth, including the impact on revenue and small businesses. 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.
SUMMARY AS INTRODUCED:
Study resolution; remote sales tax collection; report. Creates a joint subcommittee consisting of 17 members (five delegates, four appointed by the Speaker and the chairman of the Joint Commission on Technology and Science, who is a delegate and a member of the House Committee on Science and Technology; three senators; six citizens; and the Secretaries of Finance, Technology, and Commerce and Trade, who serve as nonvoting members) to study the impact of collecting remote sales taxes on the economy of the Commonwealth, including the impact on revenue and small businesses. 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.