HB 1722

  • Virginia House Bill
  • 2019 Regular Session
  • Introduced in House Dec 18, 2018
  • Passed House Feb 01, 2019
  • Senate
  • Signed by Governor Mar 26, 2019

Remote sales & use tax collection; sufficient activity by dealers/marketplace facilitators, waiver.

Abstract

Directs the Department of Taxation (the Department) to require a remote seller to collect sales and use tax if the seller has more than $100,000 in annual gross revenue from sales in Virginia or at least 200 sales transactions in Virginia and requires a marketplace facilitator, which enables marketplace sellers to sell in Virginia through its marketplace, to collect sales and use tax if its annual gross revenue from facilitated sales in Virginia exceeds $100,000 or it facilitates at least 200 sales transactions in Virginia. The bill provides that the obligation of remote sellers and marketplace facilitators to collect sales and use tax shall not apply to transactions occurring before July 1, 2019.

Bill Sponsors (1)

Votes


Actions


Mar 26, 2019

Office of the Governor

Approved by Governor-Chapter 815 (effective 7/1/19)

Feb 19, 2019

Office of the Governor

Governor's Action Deadline Midnight, March 26, 2019

House

Enrolled Bill communicated to Governor on February 19, 2019

Feb 15, 2019

House

Enrolled

Senate

Signed by President

House

Signed by Speaker

Feb 13, 2019

Senate

Read third time

Senate

Reading of substitute waived

Senate

Committee substitute agreed to 19106667D-S1

Senate

Engrossed by Senate - committee substitute HB1722S1

House

Placed on Calendar

House

Senate substitute agreed to by House 19106667D-S1 (72-Y 17-N 1-A)

Feb 04, 2019

Senate

Referred to Committee on Finance

Senate

Constitutional reading dispensed

Feb 01, 2019

House

Read third time and passed House (72-Y 20-N 2-A)

Jan 31, 2019

House

Read second time

House

Committee substitute agreed to 19105919D-H1

House

Engrossed by House - committee substitute HB1722H1

Jan 30, 2019

House

Read first time

Jan 23, 2019

House

Referred from Rules by voice vote

House

Referred to Committee on Finance

Dec 18, 2018

House

Prefiled and ordered printed; offered 01/09/19 19102020D

House

Referred to Committee on Rules

Bill Text

Bill Text Versions Format
House: Prefiled and ordered printed; offered 01/09/19 19102020D HTML
House: Committee substitute printed 19105919D-H1 HTML
Senate: Committee substitute printed 19106667D-S1 HTML
House: Bill text as passed House and Senate (HB1722ER) HTML
Governor: Acts of Assembly Chapter text (CHAP0815) HTML

Related Documents

Document Format
No related documents.

Sources

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