VIRGINIA LAW PORTAL

• Code of Virginia
• Virginia Administrative Code
• Constitution of Virginia
• Charters
• Authorities
• Compacts
• Uncodified Acts
• RIS Users (account required)

SEARCHABLE DATABASES

• Bills & Resolutions
  session legislation
• Bill Summaries
  session summaries
• Reports to the General Assembly
  House and Senate documents
• Legislative Liaisons
  State agency contacts

ACROSS SESSIONS

• Subject Index: Since 1995
• Bills & Resolutions: Since 1994
• Summaries: Since 1994

Developed and maintained by the Division of Legislative Automated Systems.

2006 SESSION

• | print version

HB 896 Retail Sales & Use Tax; gratuities or service charges on meals excluded when calculating.

Introduced by: Thomas D. Gear | all patrons    ...    notes | add to my profiles

SUMMARY AS PASSED: (all summaries)

State and local sales and use tax and local taxes on meals; gratuities or service charges on meals.  Excludes from the sales price of meals all gratuities or service charges for purposes of calculating the sales and use tax and the local tax on meals; however the mandatory service charges or gratuities in excess of 20 percent would still be subject to the sales and use tax and the local meals tax.  This bill is identical to SB 85.

FULL TEXT

• 01/10/06  House: Prefiled and ordered printed; offered 01/11/06 065124304  pdf | impact statement
• 02/22/06  Senate: Committee substitute printed 064008712-S1  pdf
• 03/07/06  House: Bill text as passed House and Senate (HB896ER)  pdf | impact statement
• 04/12/06  Governor: Acts of Assembly Chapter text (CHAP0602)  pdf

HISTORY

• 01/10/06  House: Prefiled and ordered printed; offered 01/11/06 065124304
• 01/10/06  House: Referred to Committee on Finance
• 01/18/06  House: Assigned to Finance sub-committee: #1 (Orrock)
• 02/13/06  House: Reported from Finance (22-Y 0-N)
• 02/14/06  House: Read first time
• 02/15/06  House: Read second time and engrossed
• 02/16/06  House: Read third time and passed House BLOCK VOTE (97-Y 0-N)
• 02/16/06  House: VOTE: BLOCK VOTE PASSAGE (97-Y 0-N)
• 02/16/06  House: Communicated to Senate
• 02/17/06  Senate: Constitutional reading dispensed
• 02/17/06  Senate: Referred to Committee on Finance
• 02/22/06  Senate: Reported from Finance with substitute (15-Y 0-N)
• 02/22/06  Senate: Committee substitute printed 064008712-S1
• 02/23/06  Senate: Passed by for the day
• 02/24/06  Senate: Passed by for the day
• 02/27/06  Senate: Constitutional reading dispensed (39-Y 0-N)
• 02/27/06  Senate: VOTE: (39-Y 0-N)
• 02/28/06  Senate: Read third time
• 02/28/06  Senate: Reading of substitute waived
• 02/28/06  Senate: Committee substitute agreed to 064008712-S1
• 02/28/06  Senate: Engrossed by Senate - committee substitute HB896S1
• 02/28/06  Senate: Passed Senate with substitute (40-Y 0-N)
• 02/28/06  Senate: VOTE: (40-Y 0-N)
• 02/28/06  Senate: Reconsideration of Senate passage agreed to by Senate (40-Y 0-N)
• 02/28/06  Senate: VOTE: (40-Y 0-N)
• 02/28/06  Senate: Passed Senate with substitute (40-Y 0-N)
• 02/28/06  Senate: VOTE: (40-Y 0-N)
• 03/01/06  House: Placed on Calendar
• 03/01/06  House: Senate substitute agreed to by House (69-Y 29-N)
• 03/01/06  House: VOTE: ADOPTION (69-Y 29-N)
• 03/07/06  House: Bill text as passed House and Senate (HB896ER)
• 03/07/06  House: Enrolled
• 03/07/06  House: Signed by Speaker
• 03/08/06  Senate: Signed by President
• 04/05/06  Governor: Approved by Governor-Chapter 602 (effective 7/1/06)
• 04/12/06  Governor: Acts of Assembly Chapter text (CHAP0602)