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2010 SESSION
SB 660 Retail Sales and Use Tax; requires dealer to register if sufficient business activity within State.
Introduced by: Emmett W. Hanger, Jr. | all patrons ... notes | add to my profiles
SUMMARY AS INTRODUCED:
Dealer registration for sales and use taxes; sufficient contact. Provides that a dealer is presumed to be soliciting or transacting business in Virginia by an independent contractor, agent, or other representative if the dealer enters into an agreement with a resident of Virginia under which the resident, for a commission or other consideration, refers potential customers to the dealer if the cumulative gross receipts from sales by the dealer to purchasers in Virginia who are referred to the dealer by all residents with this type of agreement with the dealer are in excess of $10,000 during the preceding four quarterly periods. Such dealer presumed to be soliciting or transacting business in Virginia would be required to register for retail sales and use tax purposes.
FULL TEXT
HISTORY
- 01/21/10 Senate: Presented and ordered printed 10104299D
- 01/21/10 Senate: Referred to Committee on Finance
- 02/10/10 Senate: Reported from Finance (14-Y 1-N)
- 02/11/10 Senate: Constitutional reading dispensed (40-Y 0-N)
- 02/12/10 Senate: Passed by for the day
- 02/15/10 Senate: Read second time and engrossed
- 02/16/10 Senate: Read third time and passed Senate (28-Y 12-N)
- 02/17/10 House: Placed on Calendar
- 02/17/10 House: Read first time
- 02/17/10 House: Referred to Committee on Finance
- 02/18/10 House: Assigned Finance sub: #2
- 02/24/10 House: Subcommittee recommends laying on the table by voice vote
- 03/01/10 House: Tabled in Finance by voice vote