SEARCH SITE

VIRGINIA LAW PORTAL

SEARCHABLE DATABASES

ACROSS SESSIONS

Developed and maintained by the Division of Legislative Automated Systems.

2022 SESSION

  • | print version

SB 748 Tobacco products tax; remote retail sales.

Introduced by: Ryan T. McDougle | all patrons    ...    notes | add to my profiles

SUMMARY AS ENACTED WITH GOVERNOR'S RECOMMENDATION: (all summaries)

Tobacco products tax; remote retail sales. Clarifies the provisions of the tobacco products tax on cigars and pipe tobacco sold by remote retail sellers, defined in the bill, to consumers in the Commonwealth. The bill provides that such remote retail sellers must be licensed to avoid penalties for such sales and requires such remote retail sellers to maintain records and file a monthly report to the Department of Taxation. The bill also provides that the tax may be imposed at the time of retail sale by a retail dealer or distributor and requires the remote retail seller in addition to the distributor to preserve a legible copy of each invoice of tobacco products for three years after the date of purchase and require only a remote retail seller, not a distributor, that cannot produce the required invoice information, when the excise tax is being remitted using the actual cost list method to calculate the excise tax, to provide the remote retail seller's certified actual cost list to the Department for each stock keeping unit to be offered for remote retail sale in the subsequent calendar year. This bill is identical to HB 1199.


FULL TEXT

AMENDMENTS

HISTORY