Ryan McDougle
- Republican
- Senator
- District 26
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 HB 1199.
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.
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 theCommonwealth. 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.
Senate concurred in Governor's recommendation (40-Y 0-N)
Enacted, Chapter 738 (effective 7/1/22)
Signed by Speaker as reenrolled
Signed by President as reenrolled
Reenrolled bill text (SB748ER2)
Reenrolled
Governor's recommendation adopted
VOTE: Adoption (100-Y 0-N)
House concurred in Governor's recommendation BLOCK VOTE (100-Y 0-N)
Governor's recommendation received by Senate
Enrolled Bill Communicated to Governor on March 11, 2022
Governor's Action Deadline 11:59 p.m., April 11, 2022
Impact statement from TAX (SB748ER)
Signed by President
Signed by Speaker
Enrolled
Read third time
Passed House BLOCK VOTE (99-Y 0-N)
VOTE: Block Vote Passage (99-Y 0-N)
Read second time
Reported from Finance (22-Y 0-N)
Impact statement from TAX (SB748E)
Placed on Calendar
Referred to Committee on Finance
Read first time
Read third time and passed Senate (39-Y 0-N)
Read second time
Printed as engrossed 22104299D-E
Engrossed by Senate as amended SB748E
Committee amendments agreed to
Reading of amendments waived
Constitutional reading dispensed (40-Y 0-N)
Reported from Finance and Appropriations with amendments (16-Y 0-N)
Senate committee, floor amendments and substitutes offered
Impact statement from TAX (SB748)
Referred to Committee on Finance and Appropriations
Presented and ordered printed 22104299D
Bill Text Versions | Format |
---|---|
Presented and ordered printed 22104299D | PDF HTML |
Printed as engrossed 22104299D-E | PDF HTML |
SB748ER | PDF HTML |
SB748ER2 | PDF HTML |
CHAP0738 | PDF HTML |
Document | Format |
---|---|
Fiscal Impact Statement: SB748FER161.PDF | |
Fiscal Impact Statement: SB748FE161.PDF | |
Fiscal Impact Statement: SB748F161.PDF | |
Amendment: SB748AS | HTML |
Amendment: SB748AG | HTML |
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.