VIRGINIA LAW PORTAL

• Code of Virginia
• Virginia Administrative Code
• Constitution of Virginia
• Charters
• Authorities
• Compacts
• Uncodified Acts
• RIS Users (account required)

SEARCHABLE DATABASES

• Bills & Resolutions
  session legislation
• Bill Summaries
  session summaries
• Reports to the General Assembly
  House and Senate documents
• Legislative Liaisons
  State agency contacts

ACROSS SESSIONS

• Subject Index: Since 1995
• Bills & Resolutions: Since 1994
• Summaries: Since 1994

Developed and maintained by the Division of Legislative Automated Systems.

2019 SESSION

• | print version

SB 1337 State sales and use tax by remote sellers; collection, disposition of revenue, report.

Introduced by: Mark J. Peake | all patrons    ...    notes | add to my profiles

SUMMARY AS INTRODUCED:

Collection of state sales and use tax by remote sellers; disposition of revenue; report. Creates the Online Revenue Collection Fund for the collection of revenues generated in the event that the General Assembly adopts legislation requiring the remittance of sales and use tax by remote sellers and marketplace facilitators. Following the first full fiscal year in which the remittance of state sales and use tax by remote sellers and marketplace facilitators is required, the Commissioner of the Department of Taxation shall report on the total amount of revenues collected and shall calculate the amount by which the state sales and use tax rate could be reduced and replaced with revenues from the Fund so as to be revenue neutral. The bill was incorporated into SB 1083.

FULL TEXT

• 01/08/19  Senate: Prefiled and ordered printed; offered 01/09/19 19101149D  pdf | impact statement

HISTORY

• 01/08/19  Senate: Prefiled and ordered printed; offered 01/09/19 19101149D
• 01/08/19  Senate: Referred to Committee on Finance
• 01/24/19  Senate: Incorporated by Finance (SB1083-Ruff) (14-Y 0-N)