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2009 SESSION
HB 2330 Retail Sales and Use Tax exemption; exemption for certain nonprofit entities.
Introduced by: Clifford L. Athey, Jr. | all patrons ... notes | add to my profiles
SUMMARY AS PASSED HOUSE: (all summaries)
Sales and use tax exemption; nonprofit schools. Eliminates the requirement that a nonprofit entity with gross annual revenue of at least $1 million, seeking to be exempt from sales and use tax must provide a financial audit performed by an independent certified public accountant, and replaces it with a requirement that a nonprofit entity that has at least $750,000 in gross annual revenue must provide a financial review performed by an independent certified public accountant. The Department of Taxation may, on a case-be-case basis, require any nonprofit entity with gross annual revenue of at least $1 million to provide a financial audit performed by an independent certified public accountant.
FULL TEXT
- 01/14/09 House: Prefiled and ordered printed; offered 01/14/09 090811420 pdf | impact statement
- 02/02/09 House: Committee substitute printed 092627420-H1 pdf | impact statement
- 02/17/09 House: Bill text as passed House and Senate (HB2330ER) pdf | impact statement
- 02/25/09 Governor: Acts of Assembly Chapter text (CHAP0106) pdf
AMENDMENTS
HISTORY
- 01/14/09 House: Prefiled and ordered printed; offered 01/14/09 090811420
- 01/14/09 House: Referred to Committee on Finance
- 01/20/09 House: Assigned Finance sub: 2
- 01/28/09 House: Subcommittee recommends reporting with amendment(s)
- 02/02/09 House: Reported from Finance with substitute (22-Y 0-N)
- 02/02/09 House: Committee substitute printed 092627420-H1
- 02/03/09 House: Read first time
- 02/04/09 House: Read second time
- 02/04/09 House: Committee substitute agreed to 092627420-H1
- 02/04/09 House: Engrossed by House - committee substitute HB2330H1
- 02/05/09 House: Read third time and passed House BLOCK VOTE (99-Y 0-N)
- 02/05/09 House: VOTE: BLOCK VOTE PASSAGE (99-Y 0-N)
- 02/06/09 Senate: Constitutional reading dispensed
- 02/06/09 Senate: Referred to Committee on Finance
- 02/10/09 Senate: Reported from Finance with amendment (16-Y 0-N)
- 02/11/09 Senate: Constitutional reading dispensed (39-Y 0-N)
- 02/12/09 Senate: Read third time
- 02/12/09 Senate: Reading of amendment waived
- 02/12/09 Senate: Committee amendment agreed to
- 02/12/09 Senate: Engrossed by Senate as amended
- 02/12/09 Senate: Passed Senate with amendment (40-Y 0-N)
- 02/13/09 House: Placed on Calendar
- 02/16/09 House: Senate amendment agreed to by House (98-Y 0-N 1-A)
- 02/16/09 House: VOTE: --- ADOPTION (98-Y 0-N 1-A)
- 02/17/09 House: Enrolled
- 02/17/09 House: Bill text as passed House and Senate (HB2330ER)
- 02/17/09 House: Signed by Speaker
- 02/18/09 Senate: Signed by President
- 02/25/09 Governor: Approved by Governor-Chapter 106 (effective 7/1/09)
- 02/25/09 Governor: Acts of Assembly Chapter text (CHAP0106)