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2019 SESSION
SB 1083 Remote sales & use tax collection; sufficient activity by dealers/marketplace facilitators, waiver.
Introduced by: Frank M. Ruff, Jr. | all patrons ... notes | add to my profiles
SUMMARY AS PASSED: (all summaries)
Remote sales and use tax collection; sufficient activity by dealers and marketplace facilitators as to require registration for sales and use tax collection. Directs the Department of Taxation (the Department) to require a remote seller to collect sales and use tax if the seller has more than $100,000 in annual gross revenue from sales in Virginia or at least 200 sales transactions in Virginia and requires a marketplace facilitator, which enables marketplace sellers to sell in Virginia through its marketplace, to collect sales and use tax if its annual gross revenue from facilitated sales in Virginia exceeds $100,000 or it facilitates at least 200 sales transactions in Virginia. The bill provides that the obligation of remote sellers and marketplace facilitators to collect sales and use tax shall not apply to transactions occurring before July 1, 2019.
The bill provides that in administering remote sales and use tax collection, the Department shall provide information to remote sellers to allow them to identify state and local tax rates and exemptions. For auditing purposes, the Department is directed to allow a remote seller to complete a single audit covering all localities. The bill requires the Department to give remote sellers at least 30 days' notice of any change in tax rate.
The bill provides that if a remote seller or marketplace facilitator collects an incorrect amount of tax, it shall be relieved of liability for failure to collect the correct amount if the error is the result of its reliance on information provided by Virginia. The bill also relieves a marketplace facilitator of liability if it collects an incorrect amount of tax based on certain incorrect information provided by a seller or purchaser.
The bill repeals several contingent provisions of previous related bills that would take effect if the United States Congress enacted legislation related to remote sales and use tax collection. The bill contains technical corrections. The bill incorporates SB 1120, SB 1267, SB 1294, SB 1337, SB 1390, SB 1500, SB 1601, and SB 1767 and is identical to HB 1722.
FULL TEXT
- 12/15/18 Senate: Prefiled and ordered printed; offered 01/09/19 19101890D pdf | impact statement
- 01/24/19 Senate: Committee substitute printed 19105615D-S1 pdf
- 01/29/19 Senate: Printed as engrossed 19105615D-ES1 pdf | impact statement
- 02/11/19 House: Committee substitute printed 19106731D-H1 pdf
- 02/18/19 Senate: Bill text as passed Senate and House (SB1083ER) pdf | impact statement
- 03/26/19 Governor: Acts of Assembly Chapter text (CHAP0816) pdf
AMENDMENTS
- House committee, floor amendments and substitutes offered
- House amendments adopted
- House amendments engrossed
- Senate amendments
HISTORY
- 12/15/18 Senate: Prefiled and ordered printed; offered 01/09/19 19101890D
- 12/15/18 Senate: Referred to Committee on Finance
- 01/24/19 Senate: Reported from Finance with substitute (14-Y 0-N)
- 01/24/19 Senate: Committee substitute printed 19105615D-S1
- 01/24/19 Senate: Incorporates SB1120 (Petersen)
- 01/24/19 Senate: Incorporates SB1267 (Stuart)
- 01/24/19 Senate: Incorporates SB1294 (Howell)
- 01/24/19 Senate: Incorporates SB1337 (Peake)
- 01/24/19 Senate: Incorporates SB1390 (Wagner)
- 01/24/19 Senate: Incorporates SB1767 (Wagner)
- 01/24/19 Senate: Incorporates SB1500 (Hanger)
- 01/24/19 Senate: Incorporates SB1601 (Norment)
- 01/28/19 Senate: Constitutional reading dispensed (37-Y 0-N)
- 01/29/19 Senate: Read second time
- 01/29/19 Senate: Reading of substitute waived
- 01/29/19 Senate: Committee substitute agreed to 19105615D-S1
- 01/29/19 Senate: Reading of amendments waived
- 01/29/19 Senate: Amendments by Senator agreed to
- 01/29/19 Senate: Engrossed by Senate - committee substitute with amendment SB1083ES1
- 01/29/19 Senate: Printed as engrossed 19105615D-ES1
- 01/30/19 Senate: Read third time and passed Senate (37-Y 3-N)
- 02/04/19 House: Placed on Calendar
- 02/04/19 House: Read first time
- 02/04/19 House: Referred to Committee on Finance
- 02/11/19 House: Reported from Finance with substitute (16-Y 4-N)
- 02/11/19 House: Committee substitute printed 19106731D-H1
- 02/12/19 House: Read second time
- 02/13/19 House: Read third time
- 02/13/19 House: Committee substitute agreed to 19106731D-H1
- 02/13/19 House: Amendments by Delegate Bloxom agreed to
- 02/13/19 House: Engrossed by House - committee substitute with amendments SB1083H1
- 02/13/19 House: Passed House with substitute with amendments (80-Y 16-N 1-A)
- 02/13/19 House: VOTE: PASSAGE (80-Y 16-N 1-A)
- 02/13/19 Senate: House substitute with amendments agreed to by Senate (36-Y 2-N)
- 02/13/19 Senate: Title replaced 19106731D-H1
- 02/18/19 Senate: Enrolled
- 02/18/19 Senate: Bill text as passed Senate and House (SB1083ER)
- 02/18/19 House: Signed by Speaker
- 02/19/19 Senate: Signed by President
- 02/20/19 Senate: Enrolled Bill Communicated to Governor on February 20, 2019
- 02/20/19 Governor: Governor's Action Deadline Midnight, March 26, 2019
- 03/26/19 Governor: Approved by Governor-Chapter 816 (effective 7/1/19)
- 03/26/19 Governor: Acts of Assembly Chapter text (CHAP0816)