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1999 SESSION

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HB 1713 Sales and use tax definitions.

Introduced by: John H. Rust, Jr. (by request) | all patrons    ...    notes | add to my profiles | history

SUMMARY AS ENACTED WITH GOVERNOR'S RECOMMENDATION:

Sales and use tax definitions. Exempts certain tangible personal property used to provide Internet services to customers from the retail sales and use tax. The exemption applies to computer hardware and software services, hosting equipment, and distribution equipment purchased by an Internet service provider who provide a package of services, including access to proprietary content, to end-user subscribers.

SUMMARY AS PASSED:

Sales and use tax definitions. Exempts certain tangible personal property used to provide Internet services to customers from the retail sales and use tax. The exemption applies to computer hardware and software services, hosting equipment, and distribution equipment purchased by an Internet service provider who provide a package of services, including access to proprietary content, to end-user subscribers.

SUMMARY AS PASSED HOUSE:

Sales and use tax definitions.

SUMMARY AS INTRODUCED:

Sales and use tax definitions.