SEARCH SITE
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.
2009 SESSION
SB 1474 Retail Sales and Use Tax; dealer discounts.
Introduced by: A. Donald McEachin | all patrons ... notes | add to my profiles
SUMMARY AS INTRODUCED:
Retail sales and use tax; dealer discounts. Provides a dealer discount of local sales taxes to registered dealers using software designed to more accurately allocate local sales taxes to counties and cities. The Department of Taxation would be required to certify the software. The aggregate discount of local sales taxes that could be taken by the dealer would not exceed the purchase price of the certified software.
The bill also would eliminate the discount of state sales taxes for any dealer not using the certified software. However, small dealers would not be required to use the certified software as a condition of eligibility for the discount of state sales taxes.
FULL TEXT
HISTORY
- 01/21/09 Senate: Presented and ordered printed 098755273
- 01/21/09 Senate: Referred to Committee on Finance
- 02/03/09 Senate: Stricken at request of Patron in Finance (16-Y 0-N)