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2012 SESSION
SB 597 Retail Sales and Use Tax; presumption of sufficient activity to require dealer to register.
Introduced by: Frank W. Wagner | all patrons ... notes | add to my profiles
SUMMARY AS PASSED: (all summaries)
Retail sales and use tax; presumption for registration for collection of the tax. Creates a legal presumption to require registration by a dealer for collection of retail sales and use taxes if any commonly controlled person maintains a distribution center, warehouse, fulfillment center, office, or similar location within the Commonwealth that facilitates the delivery of property sold by the dealer to its customers. The presumption can be rebutted by demonstrating that the activities conducted by the commonly controlled person in the Commonwealth are not significantly associated with the dealer's ability to establish or maintain a market in the Commonwealth for the dealer's sales. The effective date of the bill depends upon whether federal legislation passes authorizing states to require remote sellers to collect sales taxes on sales to in-state purchasers and the effective date of such federal legislation.
FULL TEXT
- 01/19/12 Senate: Presented and ordered printed 12103667D pdf | impact statement
- 02/07/12 Senate: Committee substitute printed 12105195D-S1 pdf | impact statement
- 02/09/12 Senate: Floor substitute printed 12105310D-S2 (Wagner) pdf | impact statement
- 02/22/12 House: Committee substitute printed 12105565D-H1 pdf
- 03/05/12 Senate: Bill text as passed Senate and House (SB597ER) pdf | impact statement
- 04/04/12 Governor: Acts of Assembly Chapter text (CHAP0590) pdf
HISTORY
- 01/19/12 Senate: Presented and ordered printed 12103667D
- 01/19/12 Senate: Referred to Committee on Finance
- 02/07/12 Senate: Reported from Finance with substitute (15-Y 0-N)
- 02/07/12 Senate: Committee substitute printed 12105195D-S1
- 02/08/12 Senate: Constitutional reading dispensed (39-Y 0-N)
- 02/09/12 Senate: Floor substitute printed 12105310D-S2 (Wagner)
- 02/09/12 Senate: Read second time
- 02/09/12 Senate: Committee substitute rejected 12105195D-S1
- 02/09/12 Senate: Reading of substitute waived
- 02/09/12 Senate: Substitute by Senator Wagner agreed to 12105310D-S2
- 02/09/12 Senate: Engrossed by Senate - floor substitute SB597S2
- 02/10/12 Senate: Read third time and passed Senate (34-Y 6-N)
- 02/17/12 House: Placed on Calendar
- 02/17/12 House: Read first time
- 02/17/12 House: Referred to Committee on Finance
- 02/22/12 House: Reported from Finance with substitute (17-Y 2-N)
- 02/22/12 House: Committee substitute printed 12105565D-H1
- 02/24/12 House: Read second time
- 02/27/12 House: Read third time
- 02/27/12 House: Committee substitute agreed to 12105565D-H1
- 02/27/12 House: Engrossed by House - committee substitute SB597H1
- 02/27/12 House: Passed House with substitute (95-Y 2-N)
- 02/27/12 House: VOTE: PASSAGE (95-Y 2-N)
- 02/29/12 Senate: House substitute agreed to by Senate (37-Y 3-N)
- 02/29/12 Senate: Title replaced 12105565D-H1
- 03/05/12 Senate: Enrolled
- 03/05/12 Senate: Bill text as passed Senate and House (SB597ER)
- 03/05/12 House: Signed by Speaker
- 03/07/12 Senate: Signed by President
- 04/04/12 Governor: Approved by Governor-Chapter 590 (effective - 9/1/13)
- 04/04/12 Governor: Acts of Assembly Chapter text (CHAP0590)