Lee Ware
- Republican
- Delegate
- District 72
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. This bill is identical to SB 748.
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 SB 748.
Tobacco products tax; remote retail sales.Imposes the tobacco products tax on cigars and pipe tobacco soldby remote retail sellers, defined in the bill, to consumers in the Commonwealth. The bill provides that such remote retail sellers mustbe licensed to avoid penalties for such sales and requires such remoteretail sellers to maintain records and file a monthly report to theDepartment of Taxation.
Placed on Calendar
Enacted, Chapter 779 (effective 7/1/22)
Signed by President as reenrolled
Signed by Speaker as reenrolled
Reenrolled bill text (HB1199ER2)
Reenrolled
Governor's recommendation adopted
Senate concurred in Governor's recommendation (40-Y 0-N)
VOTE: Adoption (100-Y 0-N)
House concurred in Governor's recommendation BLOCK VOTE (100-Y 0-N)
Governor's recommendation received by House
Governor's Action Deadline 11:59 p.m., April 11, 2022
Enrolled Bill communicated to Governor on March 22, 2022
Impact statement from TAX (HB1199ER)
Signed by President
Signed by Speaker
Enrolled
Constitutional reading dispensed (40-Y 0-N)
Read third time
Passed Senate (40-Y 0-N)
Reported from Finance and Appropriations (15-Y 0-N)
Impact statement from TAX (HB1199E)
Referred to Committee on Finance and Appropriations
Constitutional reading dispensed
Read third time and passed House (98-Y 0-N)
VOTE: Passage (98-Y 0-N)
Read second time
Printed as engrossed 22104173D-E
Engrossed by House as amended HB1199E
Committee amendments agreed to
Read first time
Reported from Finance with amendment(s) (21-Y 1-N)
House committee, floor amendments and substitutes offered
Subcommittee recommends reporting with amendments (8-Y 0-N)
House subcommittee amendments and substitutes offered
Assigned Finance sub: Subcommittee #3
Impact statement from TAX (HB1199)
Referred to Committee on Finance
Presented and ordered printed 22104173D
Bill Text Versions | Format |
---|---|
Presented and ordered printed 22104173D | PDF HTML |
Printed as engrossed 22104173D-E | PDF HTML |
HB1199ER | PDF HTML |
HB1199ER2 | PDF HTML |
CHAP0779 | PDF HTML |
Document | Format |
---|---|
Fiscal Impact Statement: HB1199FER161.PDF | |
Fiscal Impact Statement: HB1199FE161.PDF | |
Fiscal Impact Statement: HB1199F161.PDF | |
Amendment: HB1199AH | HTML |
Amendment: HB1199AG | HTML |
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