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ACROSS SESSIONS
- Subject Index: Since 1995
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Developed and maintained by the Division of Legislative Automated Systems.
1995 SESSION
SB 648 Sales tax exemption; printed matls. purchased by advertng. businesses.
Introduced by: Walter A. Stosch | all patrons ... notes | add to my profiles
SUMMARY:
Sales tax exemption; printed materials purchased by advertising businesses. Extends the temporary storage exemption for advertising materials that are acquired for distribution in other states by out-of-state advertisers to include such materials acquired by in-state advertisers. The measure also exempts from the sales and use tax, sales of advertising supplements by printers to advertising businesses if the materials are distributed as part of exempt publications. Currently, Virginia-based advertising businesses are required to pay sales and use tax on printed materials to be distributed outside Virginia, though out-of-state advertisers are exempt from the tax. The exemption will expire on June 30, 1997. Upon request by the Tax Commissioner, the advertising agency must certify that the advertising materials were distributed outside the Commonwealth and such certification must be retained by the advertising agency.
FULL TEXT
- 01/11/95 Senate: Presented & ordered printed LD4546743 pdf
- 02/07/95 Senate: Printed as engrossed LD4546743-E pdf
- 02/23/95 Senate: Bill text as passed Senate and House (SB648ER) pdf
- 03/17/95 Governor: Acts of Assembly Chapter text (CHAP0171) pdf
AMENDMENTS
HISTORY
- 01/11/95 Senate: Presented & ordered printed LD4546743
- 01/11/95 Senate: Referred to Committee on Finance
- 01/20/95 Senate: Assigned to Finance sub-committee: Tran/Spec Grants
- 02/01/95 Senate: Reported from Finance with amendment (14-Y 1-N)
- 02/02/95 Senate: Constitutional reading dispensed (39-Y 0-N)
- 02/02/95 Senate: VOTE: CONST. READING DISPENSED (39-Y 0-N)
- 02/02/95 Senate: Passed by for the day
- 02/02/95 Senate: Reconsideration of passed by for the day (39-Y 0-N)
- 02/02/95 Senate: VOTE: RECONSIDER (39-Y 0-N)
- 02/02/95 Senate: Passed by for the day
- 02/03/95 Senate: Passed by for the day
- 02/06/95 Senate: Passed by for the day
- 02/07/95 Senate: Read second time
- 02/07/95 Senate: Reading of amendment waived
- 02/07/95 Senate: Committee amendment agreed to
- 02/07/95 Senate: Engrossed by Senate as amended
- 02/07/95 Senate: Printed as engrossed LD4546743-E
- 02/07/95 Senate: Constitutional reading dispensed (39-Y 0-N)
- 02/07/95 Senate: VOTE: CONST. READING DISPENSED (39-Y 0-N)
- 02/07/95 Senate: Passed Senate (40-Y 0-N)
- 02/07/95 Senate: VOTE: PASSAGE (40-Y 0-N)
- 02/07/95 Senate: Communicated to House
- 02/08/95 House: Placed on Calendar
- 02/09/95 House: Read first time
- 02/09/95 House: Referred to Committee on Finance
- 02/10/95 House: Assigned to Finance sub-committee: 2
- 02/14/95 House: Reported from Finance with amds. (22-Y 0-N)
- 02/14/95 House: Read second time
- 02/14/95 House: Constitutional reading dispensed
- 02/14/95 House: Committee amendments agreed to
- 02/14/95 House: Engrossed by House as amended
- 02/14/95 House: Passed House with amendments (Block Vote) (100-Y 0-N)
- 02/14/95 House: VOTE: BLOCK VOTE PASSAGE (100-Y 0-N)
- 02/14/95 Senate: Reading of amendments waived
- 02/14/95 Senate: House amendments agreed to by Senate (36-Y 0-N)
- 02/14/95 Senate: VOTE: CONCUR HOUSE AMENDMENT (36-Y 0-N)
- 02/23/95 Senate: Bill text as passed Senate and House (SB648ER)
- 02/28/95 Senate: Enrolled
- 03/01/95 Senate: Signed by President
- 03/02/95 House: Signed by Speaker
- 03/14/95 Governor: Approved by Governor-Chapter 171 (effective 7/1/95)
- 03/17/95 Governor: Acts of Assembly Chapter text (CHAP0171)