SALES AND USE TAX Patron names are linked to a list of legislation sponsored by the member

Bill numbers are linked to the summary of the bill

SALES AND USE TAX

Commissioners of the revenue and treasurers; certain to administer a pilot program for collection of Retail Sales and Use Tax and register motor vehicles and collect fees associated therewith. (Patron-Wilkins, HB 2310)

Enterprise zones; decreases sales and use tax rate and increases business, professional and occupational license tax threshold. Amending §§ 59.1-282 and 59.1-283. (Patron-McEachin, HB 2313)

Income tax, state; credit for earned income, abolishes retail sales and use tax exemption on nonprescription drugs. Amending § 58.1-609.7; adding § 58.1-339.4. (Patron-Puller, HB 2782; Gartlan, SB 999)

Motor Vehicle Sales and Use Tax; limits exemption if tax paid to another state. Amending § 58.1-2403. (Patron-Johnson, HB 1995)

Motor Vehicle Sales and Use Tax; reduces taxable price of motor vehicle when value of another vehicle taken in trade. Amending §§ 58.1-2401 and 58.1-2405. (Patron-Armstrong, HB 2710; Goode, SB 48; Reynolds, SB 1053)

Motorboats; included under definition of watercraft for purpose of payment of sales and use tax. Amending §§ 29.1-712, 29.1-716, 29.1-717, 58.1-1401, 58.1-1404, 58.1-1405 and 58.1-1410. (Patron-Councill, HB 2482)

Retail Sales and Use Tax; automatic exemption for certain nonprofit organizations. Amending § 58.1-608.2. (Patron-Marshall, HB 2516)

Retail Sales and Use Tax; corrections and adjustments due to misallocation of funds by a dealer. Amending § 58.1-605. (Patron-Parrish, HB 1976)

Retail Sales and Use Tax; corrects reference for exemption for Ruritan Civic Clubs. Amending § 58.1-609.8. (Patron-Baker, HB 2563)

Retail Sales and Use Tax; definition of "used directly" includes dealing with reclamation of land by mining companies to include disturbed land which is reclaimed. Amending § 58.1-602. (Patron-Abbitt, HB 1966)

Retail Sales and Use Tax; elimination on certain food. Adding § 58.1-609.14. (Patron-Darner, HB 1591; Robinson, HB 2497)

Retail Sales and Use Tax; elimination on certain food. Amending § 58.1-609.10. (Patron-Deeds, HB 1699)

Retail Sales and Use Tax; exemptions include a corporation which conducts a 24-hour crisis intervention hotline service including CONTACT Martinsville-Henry County, Inc. Amending § 58.1-609.8. (Patron-Goode, SB 50)

Retail Sales and Use Tax; exemptions include Al-Anon Service Center of Northern Virginia. Amending § 58.1-609.8. (Patron-Saslaw, SB 76; Saslaw, SB 779)

Retail Sales and Use Tax; exemptions include Alternatives, Inc. Amending § 58.1-609.8. (Patron-Behm, HB 103; Behm, HB 1922)

Retail Sales and Use Tax; exemptions include American Institute of Aeronautics and Astronautics. Amending § 58.1-609.8. (Patron-Plum, HB 1833)

Retail Sales and Use Tax; exemptions include Animal Industry Foundation. Amending § 58.1-609.4. (Patron-Crouch, HB 1617)

Retail Sales and Use Tax; exemptions include Appalachian Community Head Start, Inc. Amending § 58.1-609.8. (Patron-Phillips, HB 258)

Retail Sales and Use Tax; exemptions include Arlingtonians Ministering to Emergency Needs, Inc. Amending § 58.1-609.8. (Patron-Darner, HB 1844)

Retail Sales and Use Tax; exemptions include Association of Retarded Citizens. Amending § 58.1-609.8. (Patron-Orrock, HB 1732)

Retail Sales and Use Tax; exemptions include Autism Society of America, Northern Virginia Chapter. Amending § 58.1-609.8. (Patron-Plum, HB 1776)

Retail Sales and Use Tax; exemptions include Barter Foundation, Inc. Amending § 58.1-609.9. (Patron-Wampler, SB 787)

Retail Sales and Use Tax; exemptions include Barter Theatre. Amending § 58.1-609.8. (Patron-Wampler, SB 655)

Retail Sales and Use Tax; exemptions include Bennett's Creek Baseball Association. Amending § 58.1-609.8. (Patron-Nelms, HB 143)

Retail Sales and Use Tax; exemptions include Big Island Athletic Association and Forest Youth Athletic Association. Amending § 58.1-609.8. (Patron-Putney, HB 124; Putney, HB 1755)

Retail Sales and Use Tax; exemptions include broadcasting equipment, including wired or land based wireless cable television systems and video systems provided by telephone common carriers. Amending § 58.1-609.6. (Patron-Brickley, HB 1752)

Retail Sales and Use Tax; exemptions include Buchanan County East Little League. Amending § 58.1-609.8. (Patron-Reasor, SB 696)

Retail Sales and Use Tax; exemptions include Center for Employment Training (CET). Amending § 58.1-609.8. (Patron-Maxwell, SB 70; Maxwell, SB 751)

Retail Sales and Use Tax; exemptions include certain educational, medical, media, nonprofit civic and charitable organizations. Amending §§ 58.1-609.4 and 58.1-609.6 through 58.1-609.10. (Patron-Cranwell, HB 1725)

Retail Sales and Use Tax; exemptions include certain medical, nonprofit civic, cultural and miscellaneous organizations. Amending §§ 58.1-609.7 through 58.1-609.10. (Patron-Colgan, SB 709)

Retail Sales and Use Tax; exemptions include certain nonprescription drugs distributed free of charge. Amending § 58.1-609.7. (Patron-DeBoer, HB 1665)

Retail Sales and Use Tax; exemptions include Child Health Investment Partnership. Amending § 58.1-609.7. (Patron-Thomas, HB 67; Thomas, HB 1714)

Retail Sales and Use Tax; exemptions include Childhelp/Tyler Village Foundation. Amending § 58.1-609.4. (Patron-Davies, HB 135; Davies, HB 1695)

Retail Sales and Use Tax; exemptions include Circus Saints and Sinners Club of America, Incorporated. Amending § 58.1-609.8. (Patron-Bolling, SB 773)

Retail Sales and Use Tax; exemptions include common carriers, contract carriers and brokers who operate a fleet of vehicles. Amending § 58.1-609.3. (Patron-Weatherholtz, HB 239; Weatherholtz, HB 1918)

Retail Sales and Use Tax; exemptions include Commonwealth Players, Inc., doing business as Theatre Virginia. Amending § 58.1-609.9. (Patron-Benedetti, SB 790)

Retail Sales and Use Tax; exemptions include Community Bible Study, Inc. Amending § 58.1-609.8. (Patron-Plum, HB 1834; Howell, SB 669)

Retail Sales and Use Tax; exemptions include Community Residences, Inc. Amending § 58.1-609.8. (Patron-Darner, HB 243; Darner, HB 1861)

Retail Sales and Use Tax; exemptions include component parts related to rendition of public service by a public service company. Amending § 58.1-609.3. (Patron-Cranwell, HB 1933)

Retail Sales and Use Tax; exemptions include Conservation Network. Amending § 58.1-609.8. (Patron-Murphy, HB 1681)

Retail Sales and Use Tax; exemptions include copies of resumes and other typed documents prepared by employment agencies and word processing organizations. Amending § 58.1-609.10. (Patron-McDonnell, HB 202; McDonnell, HB 1903)

Retail Sales and Use Tax; exemptions include Danville Area Chamber of Commerce. Amending § 58.1-609.8. (Patron-Clement, HB 63; Clement, HB 1820)

Retail Sales and Use Tax; exemptions include Deer Rapids Road Fund Trustees, Inc. Amending § 58.1-609.8. (Patron-Guest, HB 1824)

Retail Sales and Use Tax; exemptions include disposal fee charged by tire dealers to dispose of old tires when new tires are sold. Amending § 58.1-609.5. (Patron-Moore, HB 1874)

Retail Sales and Use Tax; exemptions include documents provided by professionals or third parties when professional represents its client. Amending § 58.1-609.5. (Patron-Woodrum, HB 1745)

Retail Sales and Use Tax; exemptions include Elks Youth Camp, Inc. Amending § 58.1-609.8. (Patron-Parrish, HB 1703; Colgan, SB 125; Colgan, SB 664)

Retail Sales and Use Tax; exemptions include Falls Church-McLean Day Care Center, Inc. Amending § 58.1-609.8. (Patron-Scott, HB 1709)

Retail Sales and Use Tax; exemptions include food purchased for free distribution at nonprofit colleges and institutions of learning. Amending § 58.1-609.4. (Patron-Woodrum, HB 1598; Newman, SB 652; Walker, SB 706)

Retail Sales and Use Tax; exemptions include Friends of County of Henrico Public Library. Amending § 58.1-609.8. (Patron-Cantor, HB 1764)

Retail Sales and Use Tax; exemptions include Friends of Dragon Run, Inc. Amending § 58.1-609.8. (Patron-Morgan, HB 1778)

Retail Sales and Use Tax; exemptions include Friends of Shenandoah River. Amending § 58.1-609.8. (Patron-Guest, HB 1970)

Retail Sales and Use Tax; exemptions include Friends of the Library in Newport News. Amending § 58.1-609.8. (Patron-Diamonstein, HB 1818)

Retail Sales and Use Tax; exemptions include Friends of the Library organizations in Northern Virginia. Amending § 58.1-609.8. (Patron-Scott, HB 1863)

Retail Sales and Use Tax; exemptions include Gemeinschaft Home. Amending § 58.1-609.8. (Patron-Weatherholtz, HB 190; Weatherholtz, HB 1917)

Retail Sales and Use Tax; exemptions include Girls Incorporated of Bristol. Amending § 58.1-609.8. (Patron-Wampler, SB 716)

Retail Sales and Use Tax; exemptions include Greater Richmond Youth Hockey Association. Amending § 58.1-609.8. (Patron-Robinson, HB 1718)

Retail Sales and Use Tax; exemptions include Hadassah, the Women's Zionist Organization of America. Amending § 58.1-609.9. (Patron-Cantor, HB 172; Cantor, HB 1763)

Retail Sales and Use Tax; exemptions include Head Start and extended day care. Amending § 58.1-609.8. (Patron-Phillips, HB 259)

Retail Sales and Use Tax; exemptions include Health Care Foundation. Amending § 58.1-609.7. (Patron-Walker, SB 786)

Retail Sales and Use Tax; exemptions include home of Francis Lightfoot Lee, owned by Menokin Foundation, Inc. Amending § 58.1-609.9. (Patron-Murphy, HB 71; Murphy, HB 1679)

Retail Sales and Use Tax; exemptions include Human Life International, Inc. Amending § 58.1-609.10. (Patron-Guest, HB 238; Guest, HB 1641)

Retail Sales and Use Tax; exemptions include Jewish Community Centers. Amending § 58.1-609.8. (Patron-Diamonstein, HB 75)

Retail Sales and Use Tax; exemptions include Jewish Community Centers and Mid-Atlantic Teen Challenge. Amending § 58.1-609.8. (Patron-Diamonstein, HB 1816)

Retail Sales and Use Tax; exemptions include landscape contractors who sell products to builders. Amending § 58.1-610. (Patron-Rust, HB 2440)

Retail Sales and Use Tax; exemptions include Legal Aid Society, Inc. Amending § 58.1-609.8. (Patron-Newman, SB 37)

Retail Sales and Use Tax; exemptions include Lewis Ginter Recreation Association. Amending § 58.1-609.8. (Patron-Lambert, SB 702)

Retail Sales and Use Tax; exemptions include Lewis-Gale Foundation. Amending § 58.1-609.7. (Patron-Griffith, HB 164; Griffith, HB 1826)

Retail Sales and Use Tax; exemptions include Literacy Volunteers of America, Charlottesville/Albemarle. Amending § 58.1-609.4. (Patron-Van Yahres, HB 1743)

Retail Sales and Use Tax; exemptions include little league baseball. Amending § 58.1-609.8. (Patron-Phillips, HB 260; Phillips, HB 1803)

Retail Sales and Use Tax; exemptions include machinery, equipment, etc., used for commercial awards and textile embroidery in recognition, identification and engraving industry. Amending § 58.1-609.3. (Patron-Scott, HB 27; Scott, HB 1700)

Retail Sales and Use Tax; exemptions include Manassas City Crime Solvers, Inc. Amending § 58.1-609.8. (Patron-Parrish, HB 1707)

Retail Sales and Use Tax; exemptions include materials containing court decisions and rulings, including Virginia Law Reports. Amending § 58.1-609.6. (Patron-Reid, HB 139)

Retail Sales and Use Tax; exemptions include National Guard Association and Virginia Army/Air National Guard Enlisted Association. Amending § 58.1-609.10. (Patron-Hall, HB 1934)

Retail Sales and Use Tax; exemptions include National Wildlife Federation, Inc. Amending § 58.1-609.8. (Patron-Sherwood, HB 1673)

Retail Sales and Use Tax; exemptions include Naval Submarine League. Amending § 58.1-609.8. (Patron-Saslaw, SB 784)

Retail Sales and Use Tax; exemptions include Northern Virginia Dental Clinic, Inc. Amending § 58.1-609.7. (Patron-Scott, HB 165; Scott, HB 1701)

Retail Sales and Use Tax; exemptions include Northern Virginia Literacy Council. Amending § 58.1-609.4. (Patron-Hull, HB 35; Hull, HB 1687)

Retail Sales and Use Tax; exemptions include Northern Virginia Training Center-Parents and Associates. Amending § 58.1-609.8. (Patron-Marshall, HB 1801)

Retail Sales and Use Tax; exemptions include organizations dispensing clothing to needy individuals, including Radford Clothing Bank. Amending § 58.1-609.8. (Patron-Baker, HB 152; Baker, HB 1720)

Retail Sales and Use Tax; exemptions include organizations operating a Civil War site and museum, including the Pamplin Foundation. Amending § 58.1-609.9. (Patron-DeBoer, HB 129; DeBoer, HB 1846)

Retail Sales and Use Tax; exemptions include organizations which combat illiteracy, including Literacy Volunteers of America. Amending § 58.1-609.4. (Patron-Morgan, HB 111; Morgan, HB 1777)

Retail Sales and Use Tax; exemptions include organizations which develop, maintain, etc., studies relating to treatment and prevention of birth defects. Amending § 58.1-609.7. (Patron-Cantor, HB 1761)

Retail Sales and Use Tax; exemptions include organizations which emphasize scientific investigation and hold an annual science fair for students. Amending § 58.1-609.4. (Patron-Way, HB 192; Way, HB 1710)

Retail Sales and Use Tax; exemptions include organizations which grant wishes to children with life-threatening illnesses, including Make A Wish Foundation. Amending § 58.1-609.8. (Patron-Connally, HB 1666)

Retail Sales and Use Tax; exemptions include organizations which maintain, operate, etc., a youth symphony orchestra, including Northern Virginia Youth Symphony Association. Amending § 58.1-609.9. (Patron-Woods, SB 117; Woods, SB 742)

Retail Sales and Use Tax; exemptions include organizations which minister to needs of prisoners, ex-prisoners, their families, and to victims of crime. Amending § 58.1-609.8. (Patron-Plum, HB 1832)

Retail Sales and Use Tax; exemptions include organizations which promote vocational-technical education in public schools. Amending § 58.1-609.4. (Patron-Cox, HB 110; Cox, HB 1775)

Retail Sales and Use Tax; exemptions include organizations which provide drug and alcohol treatment programs, including Mid-Atlantic Teen Challenge. Amending § 58.1-609.8. (Patron-Diamonstein, HB 142; Maxwell, SB 77; Maxwell, SB 752)

Retail Sales and Use Tax; exemptions include organizations which provide financial support to public libraries through sale of used books. Amending § 58.1-609.8. (Patron-Scott, HB 167)

Retail Sales and Use Tax; exemptions include organizations which provide food, furniture, day-care, etc., to low-income families, including Annandale Christian Community for Action, Inc. Amending § 58.1-609.8. (Patron-Watts, HB 141; Saslaw, SB 114; Saslaw, SB 780)

Retail Sales and Use Tax; exemptions include organizations which provide information and referral services, education programs and advocacy on behalf of deaf and hard-of-hearing persons in Northern Virginia area. Amending § 58.1-609.4. (Patron-Plum, HB 82)

Retail Sales and Use Tax; exemptions include organizations which publish educational research for public school improvement, and encourage participation by residents. Amending § 58.1-609.4. (Patron-Moran, HB 1864)

Retail Sales and Use Tax; exemptions include organizations which raise funds, provide program services, etc., to historically black colleges and universities, including United Negro College Fund. Amending § 58.1-609.4. (Patron-Lambert, SB 83)

Retail Sales and Use Tax; exemptions include organizations which repair and rehabilitate homes of low-income, elderly or disabled persons. Amending § 58.1-609.8. (Patron-Mims, HB 1896)

Retail Sales and Use Tax; exemptions include Piedmont United Way, Inc. Amending § 58.1-609.8. (Patron-Davies, HB 23)

Retail Sales and Use Tax; exemptions include Presbyterian Community Center, Inc. Amending § 58.1-609.8. (Patron-Thomas, HB 1631)

Retail Sales and Use Tax; exemptions include Prince William Interfaith Volunteer Care. Amending § 58.1-609.8. (Patron-Parrish, HB 1708)

Retail Sales and Use Tax; exemptions include professional photographers' camera film. Amending § 58.1-609.6. (Patron-Marshall, HB 1779)

Retail Sales and Use Tax; exemptions include property purchased by contractors. Amending § 58.1-610. (Patron-McClure, HB 269; McClure, HB 1854)

Retail Sales and Use Tax; exemptions include radio systems and background music transmissions. Amending § 58.1-609.6. (Patron-Cranwell, HB 61; Cranwell, HB 1727)

Retail Sales and Use Tax; exemptions include Rebos Club, Inc. Amending § 58.1-609.8. (Patron-Behm, HB 102)

Retail Sales and Use Tax; exemptions include Resources for Independence of Virginia, Inc. Amending § 58.1-609.8. (Patron-Woods, SB 741)

Retail Sales and Use Tax; exemptions include Robert E. Rose Memorial Foundation, Inc. Amending § 58.1-609.8. (Patron-Sherwood, HB 1675)

Retail Sales and Use Tax; exemptions include Romanian-American Enterprise Fund. Amending § 58.1-609.10. (Patron-Ticer, SB 688)

Retail Sales and Use Tax; exemptions include sales of U.S., state and local flags. Amending § 58.1-609.1. (Patron-Dudley, HB 200; Dudley, HB 1880)

Retail Sales and Use Tax; exemptions include Southwest Virginia Education and Training Network and State Reading Association. Amending § 58.1-609.4. (Patron-Johnson, HB 32; Johnson, HB 1807)

Retail Sales and Use Tax; exemptions include spaceport activities sponsored at a facility owned, etc., by Commercial Space Flight Authority. Amending § 58.1-609.3. (Patron-May, HB 1948)

Retail Sales and Use Tax; exemptions include state AFL-CIO. Amending § 58.1-609.10. (Patron-DeBoer, HB 1830)

Retail Sales and Use Tax; exemptions include tangible personal property purchased by area agencies on aging. Amending § 58.1-609.8. (Patron-Dickinson, HB 1756)

Retail Sales and Use Tax; exemptions include The Columbians, Inc. Amending § 58.1-609.8. (Patron-Katzen, HB 115; Katzen, HB 1950)

Retail Sales and Use Tax; exemptions include trade publications and college textbooks withdrawn from inventory for free distribution for promotional purposes. Amending § 58.1-609.6. (Patron-Davies, HB 1760)

Retail Sales and Use Tax; exemptions include transfer and use of films, tapes and other audio-visual works. Amending § 58.1-609.6. (Patron-Cantor, HB 1765; Walker, SB 705)

Retail Sales and Use Tax; exemptions include UJA Federation of Greater Washington, Inc. Amending § 58.1-609.8. (Patron-Hull, HB 1688)

Retail Sales and Use Tax; exemptions include United Way of Greater Williamsburg. Amending § 58.1-609.8. (Patron-Grayson, HB 121)

Retail Sales and Use Tax; exemptions include United Way of Montgomery County, Inc. Amending § 58.1-609.8. (Patron-Griffith, HB 24; Griffith, HB 25)

Retail Sales and Use Tax; exemptions include United Way organizations throughout State. Amending § 58.1-609.8. (Patron-Walker, SB 121)

Retail Sales and Use Tax; exemptions include Vienna Youth, Inc., and Vienna Little League. Amending § 58.1-609.8. (Patron-Fisher, HB 184)

Retail Sales and Use Tax; extends sunset date for organizations which encourage participation in free enterprise system. Amending § 58.1-609.4. (Patron-Lambert, SB 87)

Retail Sales and Use Tax; extends sunset provisions for media-related exemptions. Amending §§ 58.1-609.4 and 58.1-609.6. (Patron-Cranwell, HB 1724)

Retail Sales and Use Tax; extends sunset provisions for media-related exemptions. Amending § 58.1-609.6. (Patron-Cranwell, HB 1643)

Retail Sales and Use Tax; increased, personal property tax to be reduced proportionate to increase. Amending §§ 58.1-603, 58.1-604, 58.1-614, 58.1-627, 58.1-628, 58.1-638 and 58.1-639; adding §§ 58.1-3001.1 and 58.1-3005.1. (Patron-Colgan, SB 750)

Retail Sales and Use Tax; refund by State of underpayments made to localities. Amending § 58.1-605. (Patron-Watkins, HB 2316)

Taxes; payment of certain by electronic funds transfer. Amending § 58.1-202.1. (Patron-Rhodes, HB 2900)

Use tax; distribution of revenue to localities. Amending § 58.1-606. (Patron-Watkins, HB 2472)

Use tax; not applicable to out-of-state mail order purchases. Amending § 58.1-604. (Patron-Keating, HB 1784)

1997 Cumulative Index of Bills, Joint Resolutions, Resolutions and Documents - For additional information, please contact Legislative Information, State Capitol, Richmond, Virginia 23219. Telephone (804) 786-6530. Last Modified on June 23, 1997 at 01:04pm Eastern Daylight Time

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