SB 25

  • Virginia Senate Bill
  • 2022 Regular Session
  • Introduced in Senate Dec 22, 2021
  • Passed Senate Jan 24, 2022
  • Passed House Feb 28, 2022
  • Signed by Governor Apr 08, 2022

Cigarette tax, local; identifying unsold inventory, localities that increase taxes.

Abstract

Local cigarette tax; unsold inventory. Requires any locality that increases its cigarette tax rate to allow, for one calendar year after the increase, a person with unsold inventory to pay the tax increase on the unsold inventory by filing a return, rather than requiring the use of a stamp or meter impression. The bill imposes a duty on regional cigarette tax boards to effectuate the policy. This bill is identical to HB 1076.

Local cigarette tax; unsold inventory. Requires any locality that increases its cigarette tax rate to allow,for one calendar year after the increase, a person with unsold inventoryto pay the tax increase on the unsold inventory by filing a return,rather than requiring the use of a stamp or meter impression. Thebill imposes a duty on regional cigarette tax boards to effectuatethe policy.

Bill Sponsors (1)

Votes


Actions


Apr 08, 2022

Office of the Governor

Approved by Governor-Chapter 223 (effective 7/1/22)

Mar 22, 2022

Office of the Governor

Governor's Action Deadline 11:59 p.m., April 11, 2022

Senate

Enrolled Bill Communicated to Governor on March 22, 2022

Mar 08, 2022

House

Signed by Speaker

Senate

Signed by President

Senate

Impact statement from TAX (SB25ER)

Mar 07, 2022

Senate

Enrolled

Mar 02, 2022

Senate

Title replaced 22106925D-H1

Senate

House substitute agreed to by Senate (36-Y 3-N)

Feb 28, 2022

House

Read third time

House

Committee substitute agreed to 22106925D-H1

House

Engrossed by House - committee substitute SB25H1

House

Passed House with substitute BLOCK VOTE (99-Y 0-N)

House

VOTE: Block Vote Passage (99-Y 0-N)

Feb 25, 2022

House

Read second time

Feb 23, 2022

House

Committee substitute printed 22106925D-H1

House

Reported from Finance with substitute (21-Y 0-N)

Feb 22, 2022

House

Placed on Calendar

House

Referred to Committee on Finance

House

Read first time

Jan 24, 2022

Senate

Read third time and passed Senate (40-Y 0-N)

Jan 21, 2022

Senate

Read second time and engrossed

Jan 20, 2022

Senate

Constitutional reading dispensed (40-Y 0-N)

Senate

Constitutional reading dispensed (40-Y 0-N)

Jan 19, 2022

Senate

Reported from Finance and Appropriations (16-Y 0-N)

Jan 18, 2022

Senate

Impact statement from TAX (SB25)

Dec 22, 2021

Senate

Referred to Committee on Finance and Appropriations

Senate

Prefiled and ordered printed; offered 01/12/22 22101773D

Bill Text

Bill Text Versions Format
Prefiled and ordered printed; offered 01/12/22 22101773D PDF HTML
Committee substitute printed 22106925D-H1 PDF HTML
SB25ER PDF HTML
CHAP0223 PDF HTML

Related Documents

Document Format
Fiscal Impact Statement: SB25FER161.PDF PDF
Fiscal Impact Statement: SB25F161.PDF PDF

Sources

Data on Open States is updated periodically throughout the day from the official website of the Virginia General Assembly.

If you notice any inconsistencies with these official sources, feel free to file an issue.