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1995 SESSION

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LD9726382
HOUSE BILL NO. 2300 Offered January 23, 1995 A BILL to amend and reenact § 58.1-601 of the Code of Virginia, relating to administration of the sales and use tax. ---------- Patron--Newman ---------- Referred to Committee on Finance ----------

Be it enacted by the General Assembly of Virginia:

1. That § 58.1-601 of the Code of Virginia is amended and reenacted as follows:

§ 58.1-601. Administration of chapter.

A. The Tax Commissioner shall administer and enforce the assessment and collection of the taxes and penalties imposed by this chapter. However, beginning July 1, 1996, the local commissioners of the revenue and treasurers shall administer and enforce the assessment and collection of the taxes and penalties imposed by this chapter.

B. For purposes of evaluating the fiscal, economic and policy impact of sales and use tax exemptions, the Tax Commissioner may require from any person information relating to the evaluation of exempt purchases or sales, information relating to the qualification for exempt purchases, and information relating to direct or indirect government financial assistance which the person receives. Such information shall be filed on forms prescribed by the Tax Commissioner. Beginning July 1, 1996, such information may be required and such forms prescribed by the local commissioners of the revenue and treasurers.

2. That no later than January 1, 1996, the Tax Commissioner, local commissioners of the revenue and treasurers shall develop a plan, including proposed legislation, which transfers the administration of the sales and use tax from the Tax Commissioner to the local commissioners of the revenue and treasurers. Such plan shall be presented to the 1996 General Assembly for approval.