Legislative Information System
  LIS Home LIS Help Privacy Statement Live Help
Cumulative Index - Last updated 07/21/04
2004 Session - Frames Version or No Frames Version    
Table of Contents | House Bill Index | Senate Bill Index | Document Index | Chapter Index

TAXATION

(P) Passed (F) Failed (V) Vetoed (I) Incoporated into other legislation
(C) Carried over to 2005 Session


Admissions tax; imposition in Caroline County. Amending 58.1-3818. (Patron-Pollard, HB 940 (F))
Admissions tax; imposition in Charles City County. Amending 58.1-3818. (Patron-Miles, HB 361 (C))
Admissions tax; imposition in Nelson County. Amending  58.1-3818. (Patron-Deeds, SB 374 (C))
Back taxes; allows localities to develop a procedure to forgive certain on real property. (Patron-Orrock, HB 1004 (C))
Business license; local zoning regulations to be satisfied before issuance. Amending  58.1-3700. (Patron-Cosgrove, HB 1301 (F))
Business license tax; phase-out in all localities. Adding 58.1-3736; repealing  58.1-3700 through 58.1-3735. (Patron-Norment, SB 655 (C))
Business, professional and occupational license (BPOL) tax; exemption for newspapers, magazines, etc. Amending  58.1-3703. (Patron-Wardrup, HB 1381 (F))
Business, professional and occupational license (BPOL) tax; license fee, rates and requirements. Amending  58.1-3703 and 58.1-3706. (Patron-Drake, HB 461 (F))
Business, professional and occupational license (BPOL) tax; license fees, rates and requirements. Amending  58.1-3703 and 58.1-3706. (Patron-Shuler, HB 91 (I) See HB461; Joannou, HB 730 (I) See HB461)
Business taxes; appeal of local assessments. Amending 58.1-3703.1 and 58.1-3983.1. (Patron-Lingamfelter, HB 1122 (F))
Business taxes; written opinions prior to filing of an appeal of local assessment. Amending  58.1-3983.1. (Patron-Ware, R.L., HB 295 (Chapter 527))
Businesses; electronic confirmation of receipt of tax returns. Amending  58.1-9. (Patron-Mims, SB 667 (C))
Churches; those incorporated exempt from recordation and property taxes. Amending  58.1-811 and 58.1-3606. (Patron-Howell, SB 73 (Chapter 492))
Cigarettes; imposition of fee on manufacturers who are not participating in Master Settlement Agreement. Adding 58.1-1001.1. (Patron-Louderback, HB 1428 (F); Puckett, SB 675 (F))
Cigarettes; imposition of tax in counties. Amending  58.1-3830; repealing  58.1-3831. (Patron-Reese, HB 74 (F); Petersen, HB 802 (F); Barlow, HB 972 (F))
Cigarettes; tax increased. Amending  58.1-1001. (Patron-Reese, HB 72 (F))
Cigarettes; tax increased. Amending  58.1-1001, 58.1-3830 and 58.1-3840; repealing  58.1-3831. (Patron-Watts, HB 793 (F))
Cigarettes; tax increased, use for funding police and teacher salaries and Medicaid. Amending  58.1-1001, 58.1-3830, 58.1-3831 and 58.1-3840. (Patron-Potts, SB 269 (I) See SB465)
Cigarettes; tax increased, use for Medicaid Program. Amending 58.1-1001, 58.1-3831 and 58.1-3840; adding  58.1-1017.1. (Patron-Plum, HB 886 (F))
Cigarettes; tax increased, use for Medicaid Program. Amending 58.1-1001 and 58.1-3831; adding  58.1-1017.1. (Patron-Van Yahres, HB 103 (F))
Cigarettes and tobacco products; tax increased. Amending 58.1-1000 through 58.1-1010, 58.1-1012 through 58.1-1015, 58.1-1017, 58.1-1018, 58.1-1019 and 58.1-1021. (Patron-Whipple, SB 455 (I) See SB465)
Cigarettes and tobacco products; tax increased, revenue deposited in Health Care Fund. Amending  58.1-1001, 58.1-1009 and 58.1-1018; adding  32.1-366, 32.1-367 and 58.1-1021.01 through 58.1-1021.05. (Patron-Chichester, SB 465 (F))
Coal and gas road improvement tax; distribution of revenues for water and sewer system projects. Amending  58.1-3713 and 58.1-3713.01. (Patron-Puckett, SB 642 (Chapter 893))
Coal and gas road improvement tax; distribution of revenues to local public service authority. Amending  58.1-3713. (Patron-Phillips, HB 1426 (Chapter 871))
Commissioners of Revenue, Treasurers and Directors of Finance; Joint Legislative Audit and Review Commission to study functions and operations thereof. (Patron-Wardrup, HJR 167 (F))
Constitutional amendment; General Assembly to establish special fund for specified purposes (first reference). Adding Section 7-B in Article X. (Patron-Norment, SJR 123 (C))
Constitutional amendment; limit on appropriations, exceptions (first reference). Adding Section 8-A in Article X. (Patron-Purkey, HJR 80 (C))
Constitutional amendment; limit on appropriations (first reference). Adding Section 7-B in Article X. (Patron-McDougle, HJR 145 (C); Frederick, HJR 189 (C); Cuccinelli, SJR 33 (F))
Constitutional amendment; surplus revenues to be deposited in Revenue Stabilization Fund for refund to taxpayers (first reference). Amending Section 8 of Article X. (Patron-Janis, HJR 129 (C))
Constitutional amendments; exempts certain motor vehicles from state and local taxation (first reference). Amending Sections 4 and 6 of Article X. (Patron-Hanger, SJR 84 (C))
Constitutional amendments; votes required for increase in taxes (first reference). Amending Section 11 of Article IV and Section 7 of Article VII. (Patron-Frederick, HJR 190 (C))
Contractors; classification of those engaged in business of storing, maintaining, or repairing vessels for local license tax purposes. Amending  58.1-3714. (Patron-Norment, SB 424 (F))
Cultural Economic Development Revolving Fund and Advisory Board; created, report. Amending  58.1-2402, 58.1-2425, 62.1-198, 62.1-199 and 62.1-203; adding  2.2-5105 through 2.2-5116. (Patron-Wampler, SB 676 (F))
Cultural Economic Development Revolving Fund and Advisory Board; created, report. Amending  62.1-198, 62.1-199 and 62.1-203; adding  2.2-5105 through 2.2-5116. (Patron-Callahan, HB 1390 (F))
Cultural institutions, nonstate agency; Department of Taxation to collect sales tax data pertaining to economic impact thereof. (Patron-Fralin, HJR 82 (P))
Delinquent taxes; collection by local government treasurers. Amending  58.1-1803. (Patron-Johnson, HB 924 (Chapter 546))
Enterprise zones; business and real property investment tax credit. Amending  59.1-280, 59.1-280.1, 59.1-282.1 and 59.1-282.3. (Patron-Martin, SB 64 (C))
Enterprise zones; designations and business and real property investment tax credit. Amending  59.1-274, 59.1-280, 59.1-280.1 and 59.1-280.2. (Patron-Dudley, HB 599 (C))
Enterprise zones; real property investment tax credit. Amending 59.1-280.1. (Patron-Martin, SB 65 (C))
Entrepreneurial Encouragement Program; created for start-up businesses. Adding  58.1-422. (Patron-Purkey, HB 88 (C))
Estate tax; conformity of state and federal statutes. Amending 58.1-901. (Patron-Tata, HB 4 (I) See SB30; McDonnell, HB 1134 (I) See HB4; Norment, SB 392 (I) See SB635)
Estate tax; exemptions for closely held businesses or property used for agricultural purposes. Amending  58.1-902. (Patron-Deeds, SB 378 (I) See SB635)
Estate tax; exemptions for closely held businesses or working farms. Amending  58.1-901 and 58.1-902. (Patron-Baskerville, HB 175 (F); Armstrong, HB 1064 (F); Armstrong, HB 1065 (F))
Food and beverage tax; imposition in Fairfax County. Amending 58.1-3833. (Patron-Saslaw, SB 643 (F))
Food and beverage tax; imposition in Giles County. Amending 58.1-3833. (Patron-Edwards, SB 213 (F))
Fraud Against Taxpayers Act; not applicable to claims, records or statements relating to state or local taxes. Amending 8.01-216.3. (Patron-Williams, SB 343 (Chapter 589))
Income tax, corporate; changes in provisions for permissible and impermissible transactions between interrelated companies. Amending  58.1-302 and 58.1-402. (Patron-Nixon, HB 1361 (F); Watkins, SB 683 (I) See SB635)
Income tax, corporate; changes in provisions to close loopholes. Amending  58.1-302, 58.1-402 and 58.1-415. (Patron-Parrish, HB 1079 (I) See HB1361)
Income tax, corporate; changes in provisions to close loopholes. Amending  58.1-302 and 58.1-402. (Patron-Watts, HB 791 (C))
Income tax, corporate; credit against cigarettes manufactured and exported to a foreign country. Adding  58.1-439.12:01. (Patron-Stosch, SB 537 (C))
Income tax, corporate; credit for land preservation. Amending 58.1-513. (Patron-Bryant, HB 1185 (Chapter 635))
Income tax, corporate; credit for opportunities for children who are at risk of educational failure. Adding  58.1-439.18 through 58.1-439.24. (Patron-Saxman, HB 1036 (C))
Income tax, corporate; credit for teleworking. Adding 58.1-439.12:1. (Patron-Frederick, HB 1164 (F))
Income tax, corporate; extends sunset in order to receive major business facility job tax credit. Amending  58.1-439. (Patron-Lambert, SB 231 (Chapter 170))
Income tax, corporate; extends sunset provision for tax credit for machinery and equipment used to produce personal property from recyclable materials. Amending  58.1-439.7. (Patron-Hawkins, SB 690 (Chapter 611))
Income tax, corporate; reduces new employee threshold in order to receive major business facility job tax credit. Amending 58.1-439. (Patron-Carrico, HB 615 (Chapter 619))
Income tax, corporate; Tiered Incentive Program created to provide tax credit for creation of jobs in economically distressed localities, report. Adding  58.1-514 through 58.1-519.1. (Patron-Hurt, HB 757 (F); Nutter, HB 1089 (F); Ruff, SB 411 (F))
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; credit for certain health care practitioners providing indigent care. Adding  58.1-339.11. (Patron-Cosgrove, HB 284 (C))
Income tax, state; credit for certain parents. Adding 58.1-339.11. (Patron-Bell, HB 662 (F))
Income tax, state; credit for certain real estate tax increases. Adding  58.1-339.11. (Patron-Shannon, HB 1470 (F))
Income tax, state; credit for purchase of long-term care insurance. Amending  58.1-322; adding  58.1-339.11. (Patron-Hamilton, HB 1050 (C); Landes, HB 1214 (C); Lambert, SB 263 (C))
Income tax, state; credit for teacher expenses. Adding 58.1-339.11. (Patron-Frederick, HB 1160 (F))
Income tax, state; distribution of individual revenues to localities. Adding  58.1-327, 58.1-328 and 58.1-329. (Patron-Sickles, HB 892 (C))
Income tax, state; electronic filing by tax preparers. Amending 58.1-9. (Patron-Hull, HB 1159 (Chapter 562))
Income tax, state; eliminates sunset on deduction for certain agricultural contributions. Amending second enactment of Chapter 135, 1998 Acts. (Patron-Pollard, HB 939 (C))
Income tax, state; filing of returns. Amending  58.1-305 and 58.1-306. (Patron-Wardrup, HB 902 (Chapter 544))
Income tax, state; includes distributions from qualified tuition programs. Amending  58.1-322. (Patron-Puller, SB 85 (F))
Income tax, state; increases personal exemption. Amending 58.1-322. (Patron-Wampler, SB 281 (I) See SB635; Rerras, SB 446 (I) See SB635)
Income tax, state; indexing age deduction. Amending  58.1-322. (Patron-Shannon, HB 1469 (F))
Income tax, state; indexing personal exemptions. Amending 58.1-322. (Patron-Ware, R.L., HB 299 (C))
Income tax, state; indexing tax brackets. Amending  58.1-320. (Patron-Hamilton, HB 1051 (F))
Income tax, state; indexing tax brackets and personal exemptions. Amending  58.1-320 and 58.1-322. (Patron-Cole, HB 101 (C))
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; limiting legislation creating voluntary contribution of refunds to charitable organizations. Adding 30-19.1:10 and 58.1-344.3. (Patron-Purkey, HB 1486 (Chapter 649))
Income tax, state; localities may impose a local tax if personal property rate does not exceed limit. Amending  58.1-540, 58.1-548 and 58.1-3506; repealing  58.1-549 and 58.1-3523 through 58.1-3536. (Patron-Watts, HB 794 (C))
Income tax, state; qualified equity and subordinated debt investment tax credit. Amending  58.1-339.4. (Patron-Purkey, HB 282 (Chapter 614))
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))
Income tax, state; subtractions include certain salary of local school board employees. Amending  58.1-322. (Patron-Ware, R.L., HB 297 (F); Hanger, SB 515 (F))
Income tax, state; system of taxation and conformity of terms. Amending  58.1-301. (Patron-Parrish, HB 107 (F); Chichester, SB 466 (F); Hanger, SB 526 (Chapter 512))
Income tax, state; tax forms to be included with filing instructions. Amending  58.1-306. (Patron-Callahan, HB 104 (Chapter 521))
Income tax, state; voluntary contribution for cancer research. Adding  58.1-346.25. (Patron-Hall, HB 1210 (C))
Income tax, state; voluntary contribution to Association of Centers for Independent Living. Adding  58.1-346.25. (Patron-Bryant, HB 1184 (C))
Income tax, state; voluntary contribution to Dr. Martin Luther King, Jr. Commission Fund. Adding  58.1-346.25. (Patron-Bryant, HB 1175 (C); Marsh, SB 221 (C))
Income tax, state; voluntary contribution to First Responders Fund. Adding  58.1-346.25. (Patron-Rust, HB 367 (C))
Income tax, state; voluntary contribution to Office of Commonwealth Preparedness Fund. Adding  58.1-346.25. (Patron-Reid, HB 1401 (C))
Income tax, state; voluntary contribution to Petersburg Public Education Foundation Fund. Adding  58.1-346.25. (Patron-Bland, HB 1260 (C))
Income tax, state; voluntary contribution to Pre-Release and Post-Incarceration Services (PAPIS) Fund. Adding  58.1-346.25. (Patron-Baskerville, HB 843 (C))
Income tax, state and corporate; credit for day-care facility investment. Amending  58.1-439.4. (Patron-Baskerville, HB 839 (F))
Income tax, state and corporate; credit for toll payments made by commercial vehicle operators. Adding  58.1-439.12:1. (Patron-Fralin, HB 1378 (C))
Income tax, state and corporate; limits land preservation tax credits. Amending  58.1-512. (Patron-Hanger, SB 678 (C))
Local government taxing authority; equalizing county and city powers. Amending  15.2-204 and 15.2-1200. (Patron-Hull, HB 1349 (F))
Local government taxing authority; equalizing county and city powers. Amending  4.1-128, 15.2-204, 15.2-1200, 15.2-5814, 55-248.5 and 58.1-3840; repealing  58.1-3817, 58.1-3818, 58.1-3819, 58.1-3822, 58.1-3823, 58.1-3830 through 58.1-3834 and 58.1-3842. (Patron-Whipple, SB 453 (F))
Local taxes; authority concerning increase in excise tax on cigarettes, admissions, transient occupancy, etc. Amending 4.1-128, 15.2-5814, 55-248.5 and 58.1-3840; adding  58.1-3322; repealing  58.1-3817, 58.1-3818, 58.1-3819 through 58.1-3823, 58.1-3830, 58.1-3831, 58.1-3832, 58.1-3833, 58.1-3834 and 58.1-3842. (Patron-Cuccinelli, SB 147 (F))
Local taxes; effect of application for correction of assessment or appeal upon applications for local permits and licenses. Adding  58.1-3994. (Patron-Ware, R.L., HB 298 (Chapter 902))
Local taxes; offers in compromise to settle disputed assessments. Adding  58.1-3994. (Patron-Ware, R.L., HB 293 (Chapter 526))
Local taxes and fees; satisfaction of payment prior to issuance of vehicle license, fees not imposed in bankruptcy cases. Amending  46.2-752. (Patron-Griffith, HB 325 (F))
Lottery Board; criminal background checks for members, officers and employees of lottery vendors. Amending  58.1-4008 and 58.1-4009. (Patron-Albo, HB 1028 (Chapter 555))
Lottery Board; powers concerning advertisement of prizes. Amending  58.1-4007. (Patron-Pollard, HB 341 (F))
Lottery Law; changes in provisions giving department and director more authority. Amending  58.1-4004, 58.1-4006, 58.1-4007, 58.1-4010, 58.1-4014 and 58.1-4020.1. (Patron-Albo, HB 1027 (Chapter 630))
Machinery and tools tax; date to file returns. Amending 58.1-3518. (Patron-Armstrong, HB 1072 (F))
Meals and lodging taxes; local increase by voter referendum. Amending  58.1-3840. (Patron-Welch, HB 412 (F))
Mobile property tax, local; appeal for correction of assessment. Amending  58.1-3103 and 58.1-3983.1. (Patron-Drake, HB 464 (Chapter 534))
Motor fuels tax; additional imposition in certain transportation districts. Amending  58.1-1720, 58.1-1721 and 58.1-1724. (Patron-Orrock, HB 146 (F))
Motor fuels tax; additional imposition in Northern Virginia transportation district. Amending  58.1-1720. (Patron-Whipple, SB 458 (F))
Motor fuels tax; changes in reporting and payment requirements. Amending  58.1-2201, 58.1-2204, 58.1-2216, 58.1-2237, 58.1-2266, 58.1-2271 and 58.1-2283. (Patron-Parrish, HB 17 (Chapter 340))
Motor fuels tax; increased. Amending  58.1-2217, 58.1-2249, 58.1-2289, 58.1-2701 and 58.1-2706. (Patron-Parrish, HB 60 (F); Watts, HB 428 (F); Plum, HB 885 (F))
Motor fuels tax; increased, revenue deposited in highway construction districts. Amending  58.1-2217, 58.1-2249, 58.1-2289, 58.1-2701 and 58.1-2706; adding  33.1-23.4:1. (Patron-Hull, HB 1473 (F))
Motor fuels tax; increased, revenue deposited in Transportation Authorities of Commonwealth. Amending  58.1-2217, 58.1-2249, 58.1-2289, 58.1-2701 and 58.1-2706; adding  15.2-4850 through 15.2-4862; repealing  15.2-4829 through 15.2-4840. (Patron-Colgan, SB 357 (I) See SB635)
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))
Neighborhood Assistance Act; extends tax credit. Amending 63.2-2002. (Patron-Nutter, HB 237 (Chapter 216); Locke, SB 436 (Chapter 699))
Neighborhood Assistance Act; tax credit for donations of professional services. Amending  63.2-2004. (Patron-Cosgrove, HB 285 (Chapter 725); Obenshain, SB 81 (Chapter 657))
Newspapers; tax on publishers. Adding  58.1-1730. (Patron-Wardrup, HB 1382 (C))
Nuisances; abatement, sale of property for delinquent taxes, etc. Amending  15.2-906, 15.2-1115, 58.1-3965 and 58.1-3970.1. (Patron-Jones, D.C., HB 1456 (Chapter 968))
Open-space preservation; imposition of additional fee for distribution to Outdoors Foundation. Amending  58.1-812; adding  58.1-817. (Patron-May, HB 549 (Chapter 990))
Partnerships; filing of information returns. Amending  58.1-391, 58.1-392 and 58.1-441; adding  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 and 58.1-394. (Patron-Albo, HB 149 (C))
Personal property exempt from taxation; includes farm property and products. Adding  58.1-3606.1; repealing  58.1-3505. (Patron-Lewis, HB 1464 (C))
Personal property exempt from taxation; includes trailers used to transport farm animals or other farm products. Amending 58.1-3505 and 58.1-3506. (Patron-Cole, HB 1030 (Chapter 556))
Personal property exempt from taxation; includes vehicles owned by certain members of volunteer rescue and fire organizations. Amending  58.1-3506. (Patron-Orrock, HB 143 (Chapter 4); Houck, SB 349 (Chapter 591))
Personal property tax; rate on motor homes. Amending  58.1-3506. (Patron-Mims, SB 502 (F))
Personal Property Tax Relief Act of 1998; abolished. Amending 3.1-1111, 30-133, 46.2-623, 58.1-611.1 and 58.1-3912; repealing  15.2-1636.20, 58.1-3916.01 and 58.1-3523 through 58.1-3536. (Patron-Armstrong, HB 1409 (F))
Personal Property Tax Relief Act of 1998; payments when taxes paid in full. Amending  58.1-3528. (Patron-Ingram, HB 926 (Chapter 547))
Personal Property Tax Relief Act of 1998; prerequisites to increases on qualifying vehicles. Amending  58.1-3524. (Patron-Shuler, HB 1287 (F))
Property exempt from taxation; changes in provisions for certain charitable organizations. Amending  58.1-3651. (Patron-Nixon, HB 473 (I) See HB1076)
Property exempt from taxation; provisions for certain charitable and other related organizations. Amending  58.1-3400 and 58.1-3651. (Patron-Parrish, HB 1076 (Chapter 557))
Public records; treasurer may impose a remote access fee to cover operational expenses. Amending  58.1-3172.1. (Patron-Drake, HB 465 (Chapter 223))
Public service corporations; filing of annual report. Amending 58.1-2628. (Patron-Watkins, SB 120 (Chapter 661))
Public service corporations; locality to determine taxation of real and tangible personal property. Amending  58.1-2606. (Patron-Watkins, SB 121 (F); Watkins, SB 366 (Chapter 504))
Public service corporations; requires certain electric suppliers to pay a minimum tax rather than corporate tax. Amending 58.1-2628 and 58.1-2674.1; adding  58.1-400.3. (Patron-Watkins, SB 681 (Chapter 716))
Real estate; nonjudicial sale of tax delinquent property. Adding 58.1-3975. (Patron-Ingram, HB 925 (Chapter 100))
Real estate assessments; establishment of department in Powhatan County. Amending  58.1-3274. (Patron-Ware, R.L., HB 1461 (Chapter 576))
Real estate tax; allows Charlottesville City to increase amount of income for elderly or disabled prior to reduced imposition. Amending  58.1-3211. (Patron-Van Yahres, HB 154 (Chapter 5))
Real estate tax; allows Goochland County to increase amount of income for elderly or disabled prior to reduced imposition. Amending  58.1-3211. (Patron-Janis, HB 403 (Chapter 6); Watkins, SB 122 (Chapter 494))
Real estate tax; allows Northern Virginia to increase amount of income for elderly or disabled prior to reduced imposition. Amending  58.1-3211. (Patron-Colgan, SB 361 (Chapter 503))
Real estate tax; alternative payment schedules for elderly and handicapped. Adding  58.1-3916.02. (Patron-Colgan, SB 645 (C))
Real estate tax; alternative payment schedules for elderly and handicapped persons in Prince William County. Adding 58.1-3916.02. (Patron-Frederick, HB 928 (Chapter 548))
Real estate tax; collection proceedings for delinquent taxes. Amending  58.1-3967. (Patron-Kilgore, HB 1431 (I) See HB1453; Gear, HB 1453 (Chapter 645))
Real estate tax; credit for permanent easements. Adding 58.1-3206. (Patron-Deeds, SB 247 (F))
Real estate tax; deferral for certain disabled military veterans. Amending  58.1-3211. (Patron-Deeds, SB 248 (C))
Real estate tax; exemptions on certain leasehold interests. Amending  58.1-3203. (Patron-Puller, SB 188 (F))
Real estate tax; increases amount of income for elderly or disabled prior to reduced imposition. Amending  58.1-3211. (Patron-Cole, HB 98 (I) See HB94)
Real estate tax; increases amount of land acreage owned by elderly or disabled prior to reduced imposition. Amending  58.1-3211. (Patron-Cole, HB 97 (Chapter 78))
Real estate tax; increases amount of principal residence of elderly or disabled prior to reduced imposition. Amending  58.1-3211. (Patron-Cole, HB 96 (I) See HB94)
Real estate tax; increases amount of transferred assets of elderly or disabled prior to reduced imposition. Amending  58.1-3211. (Patron-Cole, HB 95 (I) See HB94)
Real estate tax; increases certain asset threshold amounts for elderly or disabled prior to reduced imposition. Amending 58.1-3211. (Patron-Cole, HB 94 (Chapter 77))
Real estate tax; limitation on tax rate. Amending  58.1-3321; adding  58.1-3322. (Patron-Lingamfelter, HB 385 (F); Cuccinelli, SB 140 (F))
Recordation tax; additional distribution to localities. Amending 58.1-816. (Patron-Lewis, HB 174 (C))
Recordation tax; exemptions include contracts on real or personal property. Amending  58.1-811. (Patron-Reese, HB 975 (Chapter 626))
Recordation tax; leases on oil, gas and mineral rights and communications towers. Amending  58.1-807. (Patron-Williams, SB 111 (I) See SB399; Norment, SB 399 (Chapter 974))
Recordation tax; limits fee imposed by cities and counties. Amending  58.1-3800, 58.1-3801, 58.1-3803 and 58.1-3804. (Patron-Cosgrove, HB 1395 (F))
Residential development impact fee; applicable to any locality. Adding  58.1-3851. (Patron-Marshall, R.G., HB 748 (C))
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 contractors. Amending  58.1-610. (Patron-Shannon, HB 720 (C); Hugo, HB 1375 (C); Devolites, SB 91 (F))
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))
School Assistance Foundation; created, income tax credit for contributions, abolishes estate tax. Adding  2.2-2720, 2.2-2721, 2.2-2722 and 58.1-339.11; repealing  58.1-900 through 58.1-938. (Patron-Marshall, R.G., HB 1280 (F))
Statewide Agencies Radio System (STARS); financing through bonds and vehicle rental fees. Amending  58.1-2402 and 58.1-2425. (Patron-Sherwood, HB 106 (Chapter 522))
Tax bills; certain prohibited from being amended during 2004 Session. (Patron-Cuccinelli, SJR 42 (F))
Tax code and policy issues; Senate and House Committees on Finance to continue study thereof. (Patron-Hanger, SJR 82 (F))
Tax information; does not prohibit release of information to persons who are subject thereof. Amending  58.1-3. (Patron-O’Brien, SB 305 (F))
Tax information; may be provided to assist in collecting overpayments of income to injured workers. Amending  58.1-3. (Patron-Colgan, SB 403 (Chapter 594))
Tax information; release to aid in locating holders of unclaimed property. Amending  58.1-3. (Patron-Colgan, SB 166 (Chapter 582))
Tax information; release to help facilitate collection of unpaid wages. Amending  58.1-3. (Patron-Colgan, SB 165 (Chapter 166))
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, and local license taxes. Amending 15.2-1104.1, 58.1-320, 58.1-321, 58.1-324, 58.1-602, 58.1-603, 58.1-604, 58.1-608.3, 58.1-609.1, 58.1-610, 58.1-612, 58.1-615, 58.1-623, 58.1-627, 58.1-628, 58.1-629, 58.1-638, 58.1-901, 58.1-1720, 58.1-3510.1, 58.1-3510.3 and 58.1-3818; repealing 58.1-322, 58.1-322.2, 58.1-331 through 58.1-339.10, 58.1-608.1, 58.1-609.2, 58.1-609.3, 58.1-609.5, 58.1-609.6, 58.1-609.9, 58.1-609.10, 58.1-609.11, 58.1-609.13, 58.1-610.1, 58.1-611.1 and 58.1-3700 through 58.1-3735. (Patron-Louderback, HB 108 (C))
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))
Taxes; memorializing Congress to propose Constitutional amendment to prohibit federal courts from levying increase thereon. (Patron-Lingamfelter, HR 4 (P))
Taxes, local; appeal for correction of assessment. Amending 15.2-717, 58.1-3103, 58.1-3983.1, 58.1-3984, 58.1-3993 and Chapter 1036, 2003 Acts. (Patron-Parrish, HB 1078 (I) See HB464)
Telecommunications services; proposed taxation changes, report. (Patron-Bryant, HB 1174 (Chapter 634))
Tobacco products; tax increased, revenue deposited in Health Care Fund and Local Government School Construction Fund. Amending 58.1-1001, 58.1-3830 and 58.1-3840; adding  32.1-366 and 32.1-367; repealing  58.1-3831. (Patron-Howell, SB 74 (I) See SB465)
Tobacco products; tax increased, revenue deposited in Health Care Trust Fund. Amending  58.1-1000 through 58.1-1008, 58.1-1009, 58.1-1010, 58.1-1012, 58.1-1013, 58.1-1014, 58.1-1017, 58.1-3830 and 58.1-3832; repealing  58.1-3831. (Patron-Hamilton, HB 33 (F))
Transient occupancy and food and beverage taxes; technical changes in provisions. Amending  58.1-3819, 58.1-3822, 58.1-3823, 58.1-3833 and 58.1-3842. (Patron-Watkins, SB 684 (Chapter 610))
Transient occupancy tax; additional imposition in certain counties or cities. Adding  58.1-3824. (Patron-Watkins, SB 367 (F))
Transient occupancy tax; additional imposition in Fairfax County. Adding  58.1-3824. (Patron-Hugo, HB 1001 (Chapter 9); Mims, SB 512 (F))
Transient occupancy tax; additional imposition in Greater Williamsburg area. Amending  58.1-3823. (Patron-Norment, SB 652 (Chapter 828))
Transient occupancy tax; additional imposition in Rockbridge County, and Lexington and Buena Vista Cities. Adding 58.1-3824. (Patron-Hanger, SB 517 (Chapter 598))
Transient occupancy tax; imposition in Floyd County. Amending 58.1-3819. (Patron-Dudley, HB 739 (Chapter 7))
Transient occupancy tax; imposition in Nelson County. Amending 58.1-3819. (Patron-Deeds, SB 375 (C))
Transient occupancy tax; increased in certain counties, revenues for Performing Arts Foundation. Amending  58.1-3823. (Patron-O’Bannon, HB 741 (Chapter 50))
Utility tax; imposition on local consumers in Town of Iron Gate for mobile phone usage. Amending  58.1-3812. (Patron-Deeds, SB 14 (Chapter 489))
Utility tax; imposition on local consumers in Towns of Herndon and Vienna for mobile phone usage. Amending  58.1-3812. (Patron-Rust, HB 372 (Chapter 43); Howell, SB 316 (Chapter 172))
Utility tax; imposition on local consumers in Towns of Vienna and Clifton for mobile phone usage. Amending  58.1-3812. (Patron-Devolites, SB 627 (Chapter 516))
Utility tax, local consumer; exemption for churches. Amending 58.1-3814 and 58.1-3816.2. (Patron-Stump, HB 743 (Chapter 8); Puckett, SB 71 (Chapter 159))
2004 Cumulative Index of Bills, Joint Resolutions, Resolutions and Documents - For additional information, please contact Legislative Information, State Capitol, Richmond, Virginia 23219. Telephone (804) 698-1500. Last updated 07/21/04