Legislative Information System
  LIS Home LIS Help Privacy Statement Live Help
Cumulative Index - Last updated 06/16/10
2010 Session - Frames Version or No Frames Version or PDF (large file, searchable)    
Table of Contents | House Bill Index | Senate Bill Index | Chapter Index

SALES AND USE TAX

(P) Passed (F) Failed (V) Vetoed (I) Incoporated into other legislation (C) Carried over to 2011 Session


Communications sales and use tax; net revenue distributed among localities according to each locality’s pro rata distribution from Fund in fiscal year 2010. Amending  58.1-662. (Patron-Lewis, HB 765 (Chapter 365); Crockett-Stark, HB 1090 (Chapter 285))
Communications sales and use tax; Tazewell County shall receive its share of tax revenues. Amending  58.1-662. (Patron-Puckett, SB 381 (Chapter 385))
Community development authorities; permitted to request locality levy and collect special tax on transient occupancy, food and beverages, and sales. Amending  15.2-5131 and 15.2-5158. (Patron-Ware, O., HB 343 (F); Ware, O., HB 359 (F))
Individual income, corporate income, and sales and use taxes; restructuring various taxes. Amending  58.1-320, 58.1-400, 58.1-611.1, and 58.1-638. (Patron-Englin, HB 271 (F))
Local government; use of portion of retail sales and use tax revenue for transportation purposes. Amending  15.2-826. (Patron-Petersen, SB 401 (C))
Motor fuels sales tax; defines gross sales and sales price for purposes of tax in Northern Virginia. Amending  58.1-1718.1. (Patron-Lingamfelter, HB 1329 (Chapter 441))
Retail Sales and Use Tax; any county or city to levy additional tax for education purposes. Amending  58.1-605, 58.1-606, 58.1-608.3, 58.1-611.1, and 58.1-614. (Patron-Scott, J.M., HB 1150 (F))
Retail Sales and Use Tax; dealers selling and installing countertops shall be deemed retailers for purposes thereof. Amending  58.1-610. (Patron-Martin, SB 57 (Chapter 119))
Retail Sales and Use Tax; eliminates dealer discounts for communications sales and use tax, state cigarette tax, E-911 tax, tobacco products tax, tire recycling fee, fuels tax, etc. Amending  58.1-605, 58.1-606, 58.1-642, 58.1-1009, 58.1-1011, 58.1-1021.03, 58.1-1720, 58.1-1730, 58.1-2233 through 58.1-2236, 58.1-2238, 58.1-2256, 58.1-2259, and 58.1-2272; repealing 58.1-622 and 58.1-656. (Patron-Scott, J.M., HB 1051 (F); Colgan, SB 542 (F))
Retail Sales and Use Tax; exemption on gold, silver, and platinum bullion costing over $1,000. Amending  58.1-609.1. (Patron-Miller, J.H., HB 683 (C))
Retail Sales and Use Tax; exemption on production of electricity from offshore winds. Amending  58.1-609.3. (Patron-Wagner, SB 392 (F))
Retail Sales and Use Tax; exemptions include certain computer equipment and enabling software. Amending  58.1-609.3 and 58.1-609.10. (Patron-O’Bannon, HB 302 (Chapter 826); Stosch, SB 130 (Chapter 784))
Retail Sales and Use Tax; exemptions include portable pet carriers to list of hurricane preparedness items. Amending  58.1-611.3. (Patron-Blevins, SB 725 (F))
Retail Sales and Use Tax; exempts solar photovoltaic systems, solar thermal systems, and wind-powered electrical generators purchased for installation on residential real property. Amending  58.1-602, 58.1-609.1, and 58.1-610. (Patron-Deeds, SB 174 (F))
Retail Sales and Use Tax; increases distribution to Transportation Trust Fund. Amending  58.1-602 and 58.1-638. (Patron-Obenshain, SB 132 (F))
Retail Sales and Use Tax; increases rate on motor fuels in Northern Virginia. Amending  58.1-1720. (Patron-Englin, HB 269 (F))
Retail Sales and Use Tax; lowers new job threshold to receive exemption for certain computer equipment used in large data centers. Amending  58.1-609.10. (Patron-Crockett-Stark, HB 1298 (Chapter 866))
Retail Sales and Use Tax; requires dealer to register if sufficient business activity within State. Amending  58.1-612. (Patron-Hanger, SB 660 (F))
Retail Sales and Use Tax; taxes on room rentals. Amending 58.1-602, 58.1-3819, 58.1-3820 through 58.1-3825, 58.1-3825.2, 58.1-3826, 58.1-3842, 58.1-3843, Chapter 265, 1977 Acts, and Chapter 436, 1990 Acts; adding  58.1-3818.8. (Patron-Whipple, SB 452 (C))
Retail Sales and Use Tax; taxes on room rentals. Amending 58.1-602, 58.1-3819, 58.1-3820 through 58.1-3825, 58.1-3825.2, 58.1-3826, 58.1-3842, 58.1-3843, Chapter 265, 1977 Acts, and Chapter 436, 1990 Acts; adding  58.1-604.7 and 58.1-3818.8. (Patron-Brink, HB 791 (F); Barlow, HB 893 (F))
Retail Sales and Use Tax Act; conforms State sales and use tax laws to provisions of Streamlined Sales and Use Tax Agreement. Amending  58.1-600, 58.1-601, 58.1-602, 58.1-603, 58.1-604, 58.1-605, 58.1-606, 58.1-609.3, 58.1-609.5, 58.1-609.10, 58.1-610, 58.1-611.1, 58.1-611.2, 58.1-611.3, 58.1-612, 58.1-613, 58.1-615, 58.1-618, 58.1-621, 58.1-622, 58.1-623, and 58.1-635; adding  58.1-606.1, 58.1-606.2, 58.1-611.4, 58.1-612.1, 58.1-624.1, 58.1-625.2, 58.1-628.3, 58.1-635.1, 58.1-635.2, 58.1-637.1, 58.1-639.1, and 58.1-639.2; repealing 58.1-604.6, 58.1-609.13, and 58.1-610.1. (Patron-Hanger, SB 340 (C))
Sales and use and business, professional, and occupational license taxes; exemptions for certain aviation companies. Amending 58.1-609.3 and 58.1-3703. (Patron-Gear, HB 1347 (F))
Transportation funding; creates additional sources of revenue by increasing motor vehicle sales and use tax. Amending 33.1-23.03:1, 58.1-339.8, 58.1-611.1, 58.1-2289, 58.1-2402, and 58.1-2425; adding  33.1-23.1:01 and 58.1-2288.1. (Patron-Edwards, SB 164 (F))
Triennial census; eliminates requirement that every three years census of all school-age persons residing within each school division take place, amends procedure regarding sales and use tax distribution to localities. Amending  15.2-3207, 15.2-3525, 15.2-3806, 15.2-3906, 15.2-4105, 22.1-261, 37.2-713, 58.1-605, and 58.1-638; repealing  22.1-281 through 22.1-286. (Patron-May, HB 669 (Chapter 629); Vogel, SB 413 (Chapter 386); Herring, SB 557 (I) See SB413)
Virginia Railway Express service; prohibits assessment of localities for more than they collect in motor vehicle fuel sales taxes. Adding  56-446.2. (Patron-Cole, HB 55 (F))
2010 Session Cumulative Index of Bills, Joint Resolutions, and Resolutions - For additional information, please contact the House of Delegates Information and Public Relations Office, P. O. Box 406, State Capitol, Richmond, Virginia 23218, telephone (804) 698-1500. Last updated 06/16/10