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1994 SESSION

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HB 68 Watercraft sales tax.

Introduced by: J. Paul Councill, Jr. | all patrons    ...    notes | add to my profiles

SUMMARY:

Watercraft sales tax. Changes the definition of watercraft for purposes of the tax code to include any boat motor that is sold separately. By cross referencing to the definition of "watercraft" contained in § 58.1-1401, it may be argued that only motors in excess of 25 horsepower qualify for the reduced tax rate provided in the bill. Such motors would no longer be taxed at the state sales tax rate of 4.5 percent, but, rather at the two-percent watercraft sales and use tax rate.

FULL TEXT

• 01/12/94  House: Presented and ordered printed  pdf
• 02/01/94  House: Committee substitute printed LD7367136 (HB68H1)  pdf
• 03/18/94  House: Bill text as passed House and Senate (HB68ER)  pdf
• 04/11/94  Governor: Acts of Assembly Chapter text (CHAP0443)  pdf

HISTORY

• 01/12/94  House: Presented and ordered printed
• 01/12/94  House: Referred to Committee on Finance
• 01/21/94  House: Assigned to Finance sub-committee: 1
• 02/01/94  House: Reported from Finance with sub. (21-Y 0-N)
• 02/01/94  House: Committee substitute printed LD7367136 (HB68H1)
• 02/02/94  House: Read first time
• 02/03/94  House: Read second time
• 02/03/94  House: Committee substitute agreed to
• 02/03/94  House: Engrossed by House - committee substitute
• 02/04/94  House: Read third time and passed House (Block Vote) (99-Y 0-N)
• 02/04/94  House: VOTE: BLOCK VOTE PASSAGE (99-Y 0-N)
• 02/04/94  House: Communicated to Senate
• 02/07/94  Senate: Read first time
• 02/07/94  Senate: Referred to Committee on Finance
• 03/02/94  Senate: Reported from Finance (15-Y 0-N)
• 03/03/94  Senate: Constitutional reading dispensed (39-Y 0-N)
• 03/03/94  Senate: VOTE: CONST. READING DISPENSED (39-Y 0-N)
• 03/04/94  Senate: Read third time
• 03/04/94  Senate: Passed Senate (40-Y 0-N)
• 03/04/94  Senate: VOTE: PASSAGE (40-Y 0-N)
• 03/04/94  Senate: Rec. of Sen. passage agreed to by Senate (40-Y 0-N)
• 03/04/94  Senate: VOTE: (40-Y 0-N)
• 03/04/94  Senate: Passed Senate (40-Y 0-N)
• 03/04/94  Senate: VOTE: PASSAGE (40-Y 0-N)
• 03/04/94  Senate: Rec. of Sen. passage agreed to by Senate (37-Y 0-N)
• 03/04/94  Senate: VOTE: RECONSIDER (37-Y 0-N)
• 03/04/94  Senate: Passed Senate (40-Y 0-N)
• 03/04/94  Senate: VOTE: PASSAGE (40-Y 0-N)
• 03/18/94  House: Bill text as passed House and Senate (HB68ER)
• 03/24/94  House: Enrolled
• 03/25/94  Senate: Signed by President
• 03/26/94  House: Signed by Speaker
• 04/08/94  Governor: Approved by Governor-Chapter 443 (effective 7/1/94)
• 04/11/94  Governor: Acts of Assembly Chapter text (CHAP0443)