SALES AND USE TAX
(P) Passed (F) Failed (V) Vetoed (I) Incorporated into other legislation
(C) Carried over to 2005 Session
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Baseball Stadium Authority; entitlement to certain income and sales and use taxes. Amending second enactment of Chapters 424 and 441, 2001 Acts. (Patron-
Callahan,
HB 50 (
C);
Brink,
HB 218 (
C))
Income tax, local; imposition in all localities, abolishes sales tax on food. Amending §§ 58.1-540, 58.1-548 and 58.1-609.1; repealing § 58.1-611.1. (Patron-
Ebbin,
HB 1399 (
F))
Income tax, state; Joint Legislative Audit and Review Commission to collect data and information from other states and countries that have replaced such revenues with sales and use tax revenues. (Patron-
Lingamfelter,
HJR 172 (
P))
Income tax, state; repeals individual income tax and increases sales and use tax. Amending §§ 58.1-300, 58.1-310, 58.1-311, 58.1-439.13, 58.1-439.14, 58.1-512, 58.1-513, 58.1-603, 58.1-604, 58.1-604.1, 58.1-614, 58.1-615, 58.1-622, 58.1-627, 58.1-628 and 58.1-639; repealing §§ 58.1-303, 58.1-305 through 58.1-309, 58.1-320 through 58.1-326, 58.1-331 through 58.1-339.10, 58.1-340 through 58.1-355, 58.1-360 through 58.1-363, 58.1-370, 58.1-371, 58.1-380 through 58.1-383, 58.1-390 through 58.1-394, 58.1-460 through 58.1-486, 58.1-490 through 58.1-499, 58.1-520 through 58.1-535 and 58.1-540 through 58.1-549. (Patron-
Athey,
HB 458 (
C))
Motor Vehicle Sales and Use Tax; increased, revenue deposited in Transportation Authorities of Commonwealth. Amending §§ 58.1-2402 and 58.1-2425; adding §§ 15.2-4850 through 15.2-4862; repealing §§ 15.2-4829 through 15.2-4840. (Patron-
Colgan,
SB 356 (
F))
Retail Sales and Use Tax; allows dealer to file and pay taxes he collects with local commissioner of revenue, etc. Amending § 58.1-615. (Patron-
Griffith,
HB 1241 (Chapter
567))
Retail Sales and Use Tax; applicable to telephone calling cards. Amending § 58.1-602. (Patron-
Petersen,
HB 246 (Chapter
60))
Retail Sales and Use Tax; constitutional nexus for imposition. Adding § 8.01-184.1. (Patron-
Hugo,
HB 1463 (Chapter
647);
Mims,
SB 668 (Chapter
609))
Retail Sales and Use Tax; Department of Taxation to study state and local exemptions. (Patron-
Hamilton,
HJR 128 (
C))
Retail Sales and Use Tax; eliminates numerous commercial and industrial exemptions. Amending § 58.1-609.3. (Patron-
Hamilton,
HB 1488 (
F))
Retail Sales and Use Tax; entitles Hampton City to allocable revenues from watercraft business and sales. Amending §§ 58.1-638 and 58.1-1410. (Patron-
Locke,
SB 439 (
F))
Retail Sales and Use Tax; entitles Newport News City to revenues generated by transactions in public facilities to pay for bonds issued for such facilities. Amending § 58.1-608.3. (Patron-
BaCote,
HB 1208 (Chapter
566);
Norment,
SB 398 (Chapter
506))
Retail Sales and Use Tax; entitles Salem City to revenues generated by transactions in public facilities to pay for bonds issued for such facilities. Amending § 58.1-608.3. (Patron-
Griffith,
HB 1243 (Chapter
568))
Retail Sales and Use Tax; exemptions for certain public service corporations. Amending § 58.1-609.3. (Patron-
Watkins,
SB 682 (
I) See
SB635)
Retail Sales and Use Tax; exemptions include certain energy efficient products. Amending § 58.1-609.1. (Patron-
McDougle,
HB 1279 (
C))
Retail Sales and Use Tax; exemptions include certain property of churches, and medical products, etc., of Department of Medical Assistance Services, and certain entities that foster athletic programs, etc., for youth. Amending §§ 58.1-3, 58.1-609.10 and 58.1-609.11. (Patron-
Orrock,
HB 515 (Chapter
536);
Colgan,
SB 585 (Chapter
515))
Retail Sales and Use Tax; exemptions include Citizens United for Rehabilitation of Errants-Virginia, Inc. Adding § 58.1-609.10:01. (Patron-
Puller,
SB 84 (
F))
Retail Sales and Use Tax; exemptions include Clinch Independent Living Services Inc. Adding § 58.1-609.10.01. (Patron-
Puckett,
SB 253 (
F))
Retail Sales and Use Tax; exemptions include Farmwell Hunt Homeowners Association, Inc. Adding § 58.1-609.10.01. (Patron-
Mims,
SB 501 (
C))
Retail Sales and Use Tax; exemptions include food purchased for human consumption. Amending § 58.1-611.1. (Patron-
Hamilton,
HB 582 (
F);
Armstrong,
HB 1068 (
F))
Retail Sales and Use Tax; exemptions include Literacy Volunteers of New River Valley. Adding § 58.1-609.10:01. (Patron-
Nutter,
HB 1087 (
F))
Retail Sales and Use Tax; exemptions include little league baseball and softball organizations. Adding § 58.1-609.10.01. (Patron-
Phillips,
HB 913 (
I) See
HB515)
Retail Sales and Use Tax; exemptions include Loudoun Healthcare Foundation. Adding § 58.1-609.10.01. (Patron-
Mims,
SB 500 (
C))
Retail Sales and Use Tax; exemptions include Pilot Club International Luncheon Pilot Club of Chesapeake. Adding § 58.1-609.10.01. (Patron-
Blevins,
SB 692 (
F))
Retail Sales and Use Tax; exemptions include software and content delivered electronically. Amending § 58.1-609.5. (Patron-
Devolites,
SB 632 (Chapter
607))
Retail Sales and Use Tax; exemptions include tangible personal property or service acquired through use of Internet. Amending § 58.1-609.10. (Patron-
Frederick,
HB 1188 (
F))
Retail Sales and Use Tax; extends sunset provision for certain media-related businesses. Amending § 58.1-609.6. (Patron-
Stosch,
SB 533 (Chapter
821))
Retail Sales and Use Tax; extends sunset provision for film and audiovisual works. Amending § 58.1-609.6. (Patron-
Janis,
HB 1262 (Chapter
101);
Lambert,
SB 571 (Chapter
606))
Retail Sales and Use Tax; extends sunset provision for textbooks for free distribution to professors. Amending § 58.1-609.6. (Patron-
Scott, E.T.,
HB 1084 (Chapter
63);
Houck,
SB 347 (Chapter
590))
Retail Sales and Use Tax; increased for education. Amending §§ 29.1-101, 29.1-101.01, 58.1-603, 58.1-604, 58.1-611.1, 58.1-627, 58.1-628 and 58.1-638. (Patron-
Hamilton,
HB 1052 (
F);
Shuler,
HB 1286 (
F))
Retail Sales and Use Tax; increased for education and transportation. Amending §§ 29.1-101, 29.1-101.01, 58.1-603, 58.1-604, 58.1-611.1, 58.1-627, 58.1-628 and 58.1-638. (Patron-
Stump,
HB 531 (
F))
Retail Sales and Use Tax; increased for education, creates At-Risk Student Academic Achievement Fund. Amending §§ 29.1-101, 29.1-101.01, 58.1-603, 58.1-604, 58.1-611.1, 58.1-627, 58.1-628 and 58.1-638; adding § 22.1-199.4. (Patron-
Dillard,
HB 1270 (
F))
Retail Sales and Use Tax; increased for higher education. Amending §§ 29.1-101, 29.1-101.01, 58.1-603, 58.1-604, 58.1-611.1, 58.1-627, 58.1-628 and 58.1-638. (Patron-
Scott, J.M.,
HB 1366 (
F))
Retail Sales and Use Tax; increased in Washington, D.C. metropolitan area, use for mass transit. Amending §§ 58.1-605, 58.1-606, 58.1-608.3, 58.1-611.1, 58.1-614 and 58.1-628. (Patron-
Scott, J.M.,
HB 1090 (
F))
Retail Sales and Use Tax; limits certain percentage of revenues from a nonprofit entity to be used for administrative costs in order to maintain exempt status. Amending § 58.1-609.11. (Patron-
Purkey,
HB 311 (
C))
Retail Sales and Use Tax; local option increase for transportation and education in localities in Northern Virginia. Amending §§ 58.1-605, 58.1-606, 58.1-608.3, 58.1-611.1, 58.1-614 and 58.1-628. (Patron-
Scott, J.M.,
HB 1092 (
C))
Retail Sales and Use Tax Act; renamed Streamlined Retail Sales and Use Tax Act to conform with national agreement. Amending §§ 58.1-600 through 58.1-604, 58.1-605, 58.1-606, 58.1-609.3, 58.1-609.5, 58.1-609.10, 58.1-609.13, 58.1-610, 58.1-610.1, 58.1-611.1, 58.1-612 through 58.1-615, 58.1-618, 58.1-621, 58.1-622, 58.1-623, 58.1-626, 58.1-635, 58.1-3833 and 58.1-3840; adding §§ 58.1-606.1, 58.1-606.2, 58.1-628.2, 58.1-635.1, 58.1-635.2 and 58.1-639.1; repealing §§ 58.1-627 and 58.1-628. (Patron-
Watts,
HB 788 (
C);
Hanger,
SB 514 (
C))
Retail Sales and Use Tax, remote; joint subcommittee to study impact of collection on economy. (Patron-
Hugo,
HJR 176 (
P);
Devolites,
SJR 53 (
F))
Tax reform; changes in provisions for income tax, sales and use tax and corporate tax. Amending §§ 58.1-302, 58.1-320, 58.1-322, 58.1-391, 58.1-392, 58.1-400, 58.1-402, 58.1-415, 58.1-441, 58.1-602, 58.1-603 and 58.1-609.10; adding §§ 58.1-339.11, 58.1-390.1, 58.1-390.2, 58.1-393.1, 58.1-394.1, 58.1-394.2 and 58.1-395; repealing §§ 58.1-339.8, 58.1-390, 58.1-394 and 58.1-611.1. (Patron-
Watts,
HB 859 (
F);
Lucas,
SB 589 (
I) See
SB635)
Tax reform; changes in provisions for income tax, sales and use tax, cigarette tax, personal property tax, etc. Amending §§ 3.1-1111, 58.1-302, 58.1-320, 58.1-321, 58.1-322, 58.1-339.8, 58.1-391, 58.1-392, 58.1-402, 58.1-441, 58.1-603, 58.1-604, 58.1-604.1, 58.1-605, 58.1-606, 58.1-608.3, 58.1-614, 58.1-615, 58.1-626, 58.1-639, 58.1-901, 58.1-1001, 58.1-1018, 58.1-2217, 58.1-2249, 58.1-2289, 58.1-2701, 58.1-2706, 58.1-3523, 58.1-3524, 58.1-3833 and 58.1-3840; adding §§ 58.1-339.11, 58.1-390.1, 58.1-390.2, 58.1-393.1, 58.1-394.1, 58.1-394.2, 58.1-395, 58.1-628.2 and 58.1-1017.1; repealing §§ 58.1-611.1, 58.1-627, 58.1-628, 58.1-3536, 58.1-3830, 58.1-3831 and 58.1-3832. (Patron-
Hanger,
SB 530 (
I) See
SB635)
Tax reform; changes in provisions for income tax, sales and use tax, cigarette tax, personal property tax, etc. Amending §§ 58.1-302, 58.1-320, 58.1-321, 58.1-322, 58.1-391, 58.1-392, 58.1-402, 58.1-415, 58.1-441, 58.1-603, 58.1-604, 58.1-604.1, 58.1-611.1, 58.1-614, 58.1-615, 58.1-627, 58.1-628, 58.1-639, 58.1-901, 58.1-902, 58.1-1001, 58.1-3524, 58.1-3526, 58.1-3528, 58.1-3531, 58.1-3830, 58.1-3833, 58.1-3840 and 58.1-3912; adding §§ 32.1-366, 32.1-367, 58.1-390.1, 58.1-390.2, 58.1-393.1, 58.1-394.1, 58.1-394.2 and 58.1-395; repealing §§ 58.1-390, 58.1-394 and 58.1-3831. (Patron-
Parrish,
HB 1081 (
F);
Chichester,
SB 467 (
I) See
SB635)
Tax reform; changes in provisions for income tax, sales and use tax, estate tax, local license taxes, motor fuels tax, etc. Amending §§ 10.1-1020, 10.1-2128, 10.1-2133, 33.1-12, 33.1-23.03:1, 33.1-23.03:8, 33.1-418, 33.1-439, 46.2-694, 46.2-697, 46.2-698, 46.2-700, 58.1-302, 58.1-320, 58.1-321, 58.1-322, 58.1-324, 58.1-339.8, 58.1-341, 58.1-391, 58.1-392, 58.1-402, 58.1-415, 58.1-441, 58.1-520, 58.1-603, 58.1-604, 58.1-604.1, 58.1-608.3, 58.1-609.3, 58.1-611.1, 58.1-614, 58.1-615, 58.1-627, 58.1-628, 58.1-638, 58.1-639, 58.1-801, 58.1-803, 58.1-807, 58.1-808, 58.1-815, 58.1-816, 58.1-901, 58.1-902, 58.1-2217, 58.1-2249, 58.1-2289, 58.1-2402, 58.1-2425, 58.1-2701, 58.1-2706 and 58.1-3833; adding §§ 10.1-2135, 46.2-702.1, 58.1-390.1, 58.1-390.2, 58.1-393.1, 58.1-394.1, 58.1-394.2, 58.1-395 and 58.1-2288.1; repealing tenth enactment of Chapters 1019 and 1044, 2000 Acts. (Patron-
Chichester,
SB 635 (
F))
Taxes; flat rate on individual and corporate income, increases standard deduction and increases retail sales and use tax. Amending §§ 58.1-320, 58.1-322, 58.1-400, 58.1-603, 58.1-604, 58.1-604.1, 58.1-614, 58.1-615, 58.1-627, 58.1-628 and 58.1-639. (Patron-
Athey,
HB 811 (
C))