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2022 SESSION
SB 748 Tobacco products tax; remote retail sales.
Introduced by: Ryan T. McDougle | all patrons ... notes | add to my profiles
SUMMARY AS ENACTED WITH GOVERNOR'S RECOMMENDATION: (all summaries)
Tobacco products tax; remote retail sales. Clarifies the provisions of the tobacco products tax on cigars and pipe tobacco sold by remote retail sellers, defined in the bill, to consumers in the Commonwealth. The bill provides that such remote retail sellers must be licensed to avoid penalties for such sales and requires such remote retail sellers to maintain records and file a monthly report to the Department of Taxation. The bill also provides that the tax may be imposed at the time of retail sale by a retail dealer or distributor and requires the remote retail seller in addition to the distributor to preserve a legible copy of each invoice of tobacco products for three years after the date of purchase and require only a remote retail seller, not a distributor, that cannot produce the required invoice information, when the excise tax is being remitted using the actual cost list method to calculate the excise tax, to provide the remote retail seller's certified actual cost list to the Department for each stock keeping unit to be offered for remote retail sale in the subsequent calendar year. This bill is identical to HB 1199.
FULL TEXT
- 01/21/22 Senate: Presented and ordered printed 22104299D pdf | impact statement
- 02/03/22 Senate: Printed as engrossed 22104299D-E pdf | impact statement
- 02/28/22 Senate: Bill text as passed Senate and House (SB748ER) pdf | impact statement
- 04/27/22 Senate: Reenrolled bill text (SB748ER2) pdf
- 04/27/22 Governor: Acts of Assembly Chapter text (CHAP0738) pdf
AMENDMENTS
- Senate committee, floor amendments and substitutes offered
- Senate amendments
- Governor's recommendation
HISTORY
- 01/21/22 Senate: Presented and ordered printed 22104299D
- 01/21/22 Senate: Referred to Committee on Finance and Appropriations
- 02/01/22 Senate: Reported from Finance and Appropriations with amendments (16-Y 0-N)
- 02/02/22 Senate: Constitutional reading dispensed (40-Y 0-N)
- 02/03/22 Senate: Read second time
- 02/03/22 Senate: Reading of amendments waived
- 02/03/22 Senate: Committee amendments agreed to
- 02/03/22 Senate: Engrossed by Senate as amended SB748E
- 02/03/22 Senate: Printed as engrossed 22104299D-E
- 02/04/22 Senate: Read third time and passed Senate (39-Y 0-N)
- 02/18/22 House: Placed on Calendar
- 02/18/22 House: Read first time
- 02/18/22 House: Referred to Committee on Finance
- 02/21/22 House: Reported from Finance (22-Y 0-N)
- 02/23/22 House: Read second time
- 02/24/22 House: Read third time
- 02/24/22 House: Passed House BLOCK VOTE (99-Y 0-N)
- 02/24/22 House: VOTE: Block Vote Passage (99-Y 0-N)
- 02/28/22 Senate: Enrolled
- 02/28/22 Senate: Bill text as passed Senate and House (SB748ER)
- 02/28/22 Senate: Signed by President
- 02/28/22 House: Signed by Speaker
- 03/11/22 Senate: Enrolled Bill Communicated to Governor on March 11, 2022
- 03/11/22 Governor: Governor's Action Deadline 11:59 p.m., April 11, 2022
- 04/11/22 Senate: Governor's recommendation received by Senate
- 04/27/22 Senate: Senate concurred in Governor's recommendation (40-Y 0-N)
- 04/27/22 House: House concurred in Governor's recommendation BLOCK VOTE (100-Y 0-N)
- 04/27/22 House: VOTE: Adoption (100-Y 0-N)
- 04/27/22 Governor: Governor's recommendation adopted
- 04/27/22 Senate: Reenrolled
- 04/27/22 Senate: Reenrolled bill text (SB748ER2)
- 04/27/22 Senate: Signed by President as reenrolled
- 04/27/22 House: Signed by Speaker as reenrolled
- 04/27/22 House: Enacted, Chapter 738 (effective 7/1/22)
- 04/27/22 Governor: Acts of Assembly Chapter text (CHAP0738)