SB 571 Retail sales and use tax; exemption for certain school supplies, clothing, and footwear.
Ryan T. McDougle | all patrons    ...    notes
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Summary as passed Senate: (all summaries)
Sales and use tax exemption; school-related items.  Provides a sales and use tax exemption, beginning in 2006, for certain school-related items purchased during a specific three-day period during August each year. The exempt items are (i) school supplies, where the selling price of each item is $20 or less, and (ii) footwear and clothing where the selling price of each item is $100 or less. The bill also authorizes dealers to absorb the sales and use tax on all other items sold during the same time period and thereby relieve the purchaser of the obligation to pay such tax. Dealers who absorb such taxes are liable for payment of the same to the Tax Commissioner.

Full text:
01/11/06  Senate: Prefiled and ordered printed; offered 01/11/06 065113408  pdf | impact statement
02/15/06  Senate: Committee substitute printed 067370408-S1  pdf | impact statement
02/27/06  House: Committee substitute printed 065228452-H1  pdf
03/03/06  Senate: Conference substitute printed 065241408-S2  pdf
03/21/06  Senate: Bill text as passed Senate and House (SB571ER)  pdf | impact statement
04/12/06  Governor: Acts of Assembly Chapter text (CHAP0579)  pdf

Amendments:
Conference amendments

Status:
01/11/06  Senate: Prefiled and ordered printed; offered 01/11/06 065113408
01/11/06  Senate: Referred to Committee on Finance
02/14/06  Senate: Reported from Finance with substitute (15-Y 0-N)
02/15/06  Senate: Committee substitute printed 067370408-S1
02/15/06  Senate: Constitutional reading dispensed (38-Y 0-N)
02/15/06  Senate: VOTE: (38-Y 0-N)
02/16/06  Senate: Read second time
02/16/06  Senate: Reading of substitute waived
02/16/06  Senate: Committee substitute agreed to 067370408-S1
02/16/06  Senate: Engrossed by Senate - committee substitute SB571S1
02/17/06  Senate: Read third time and passed Senate (40-Y 0-N)
02/17/06  Senate: VOTE: (40-Y 0-N)
02/17/06  Senate: Communicated to House
02/20/06  House: Placed on Calendar
02/20/06  House: Read first time
02/20/06  House: Referred to Committee on Finance
02/27/06  House: Reported from Finance with substitute (22-Y 0-N)
02/27/06  House: Committee substitute printed 065228452-H1
02/28/06  House: Read second time
03/01/06  House: Read third time
03/01/06  House: Committee substitute agreed to 065228452-H1
03/01/06  House: Engrossed by House - committee substitute SB571H1
03/01/06  House: Passed House with substitute BLOCK VOTE (99-Y 0-N)
03/01/06  House: VOTE: BLOCK VOTE PASSAGE (99-Y 0-N)
03/01/06  Senate: House substitute rejected by Senate (0-Y 39-N)
03/01/06  Senate: VOTE: (0-Y 39-N)
03/01/06  House: House insisted on substitute
03/01/06  House: House requested conference committee
03/01/06  Senate: Senate acceded to request (36-Y 0-N)
03/01/06  Senate: VOTE: (36-Y 0-N)
03/01/06  Senate: Conferees appointed by Senate
03/01/06  Senate: Senators: McDougle, Hanger, Saslaw
03/01/06  House: Conferees appointed by House
03/01/06  House: Delegates: Parrish, Purkey, Hull
03/03/06  Senate: Conference substitute printed 065241408-S2
03/03/06  House: Conference report agreed to by House (97-Y 0-N)
03/03/06  House: VOTE: ADOPTION (97-Y 0-N)
03/06/06  Senate: Conference report agreed to by Senate (39-Y 0-N)
03/06/06  Senate: VOTE: (39-Y 0-N)
03/21/06  Senate: Bill text as passed Senate and House (SB571ER)
03/21/06  Senate: Enrolled
03/21/06  House: Signed by Speaker
03/22/06  Senate: Signed by President
04/05/06  Governor: Approved by Governor-Chapter 579 (effective 7/1/06)
04/12/06  Governor: Acts of Assembly Chapter text (CHAP0579)