SB 1390 Cigarettes; purchase for resale, penalties.
Janet D. Howell | Thomas K. Norment, Jr. | all patrons    ...    notes
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Summary as passed Senate: (all summaries)

Purchase of cigarettes for resale; penalties. Creates a new requirement that purchasers of cigarettes for resale must apply for a special cigarette exemption certificate from the Department of Taxation in order to not be liable for the payment of sales tax at the time of purchase. The bill sets forth numerous requirements that a taxpayer must meet in order to qualify for a cigarette exemption certificate and establishes processes and procedures for the application, renewal, denial, and revocation of the certificates. The bill creates new recordkeeping requirements for the sale or distribution of more than 50 cartons of cigarettes, or with a value greater than $10,000. The bill also makes technical changes. The provisions of the bill requiring the use of a cigarette exemption certificate have a delayed effective date of January 1, 2018. This bill is identical to HB 1913.

Full text:
01/11/17  Senate: Prefiled and ordered printed; offered 01/11/17 17103594D  pdf | impact statements
01/24/17  Senate: Committee substitute printed 17104392D-S1  pdf | impact statements
02/17/17  Senate: Bill text as passed Senate and House (SB1390ER)  pdf | impact statements
03/13/17  Governor: Acts of Assembly Chapter text (CHAP0453)  pdf

01/11/17  Senate: Prefiled and ordered printed; offered 01/11/17 17103594D
01/11/17  Senate: Referred to Committee on Finance
01/24/17  Senate: Reported from Finance with substitute (16-Y 0-N)
01/24/17  Senate: Committee substitute printed 17104392D-S1
01/25/17  Senate: Constitutional reading dispensed (40-Y 0-N)
01/26/17  Senate: Read second time
01/26/17  Senate: Reading of substitute waived
01/26/17  Senate: Committee substitute agreed to 17104392D-S1
01/26/17  Senate: Engrossed by Senate - committee substitute SB1390S1
01/27/17  Senate: Read third time and passed Senate (39-Y 0-N)
01/31/17  House: Placed on Calendar
01/31/17  House: Read first time
01/31/17  House: Referred to Committee on Finance
02/13/17  House: Reported from Finance (19-Y 1-N)
02/14/17  House: Read second time
02/15/17  House: Read third time
02/15/17  House: Passed House (92-Y 5-N 1-A)
02/15/17  House: VOTE: PASSAGE (92-Y 5-N 1-A)
02/17/17  Senate: Enrolled
02/17/17  Senate: Bill text as passed Senate and House (SB1390ER)
02/17/17  House: Signed by Speaker
02/20/17  Senate: Signed by President
02/21/17  Senate: Enrolled Bill Communicated to Governor on 2/21/17
02/21/17  Governor: Governor's Action Deadline Midnight, March 27, 2017
03/13/17  Governor: Approved by Governor-Chapter 453 (effective - see bill)
03/13/17  Governor: Acts of Assembly Chapter text (CHAP0453)