West Virginia 2019 Regular Session Status: Enacted 1 R cosponsors

HB 2813 — Relating generally to collection of use tax

Last action — Chapter 252, Acts, Regular Session, 2019

  1. ✓
    Introduced
  2. ✓
    In Committee
  3. ✓
    Passed House of Delegates
  4. ✓
    Passed Senate
  5. ✓
    To Executive
  6. 6
    Enacted

This bill has been enacted into law. Introduced February 01, 2019. Enacted.

Prognosis

Likely to advance 74% · moderate confidence

Where this bill stands today.

Odds of enactment

High

How often bills like it became law.

  • Enacted

    Current position in the legislative process.

  • 2 sponsors

    1 primary, 1 co-sponsors signed on.

  • Single-party support

    Sponsorship is currently within one party (1 R).

  • Cleared a recorded vote

    Passed 3 recorded votes so far.

Prognosis reads this bill's own signals — stage, sponsorship breadth, committee status, recorded votes and cross-state momentum. Odds come from a model trained on which bills have become law.

Bill Text

What changed in the latest version

41 added · 11 removed

Plain-language change summary

The recent amendments to Bill HB 2813 include the addition of "custom software" to the list of taxable items, expanding the scope of sales tax to include more digital goods and services. Additionally, the term "forum" has been replaced with "platform," which clarifies the types of services affected by the bill. An important change removed a specific exemption for payment processor businesses, meaning they will now have certain obligations under this tax framework. These changes are significant because they aim to ensure more comprehensive tax collection from various sales channels in the state, potentially increasing state revenue and leveling the playing field between different types of sellers.

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Previous
Latest
HB2813 SFA #1 Blair 3-1 Johnson     Senator Blair moved to amend the bill on page three, section one, after line forty-eight, by inserting the following:
HB2813 S FIN AM #1 2-23 Johnson    The Committee on Finance moved to amend the bill on page two, section one, line twenty-four, after the words “personal property,” by inserting the words “custom software,”;
(C) This term does not include a payment processor business appointed by a merchant to handle payment transactions from various channels, such as credit cards and debit cards, and whose sole activity with respect to marketplace sales is to handle payment transactions between two parties.
On page four, section one, line eighty-six, by striking out the word “forum” and inserting in lieu thereof the word “platform,”;
        Adopted Rejected
On page eight, section six-b, lines one through three, by striking out all of subsection (a) and inserting in lieu thereof a new subsection, designated subsection (a), to read as follows:
(a) Duty to collect tax.
— For purposes of §11-15A-1 et seq.
of this code and for collection of use tax required under §11-15A-6 and §11-15A-6b of this code, the phrase retailer engaging in business in this state also means and includes a remote seller, marketplace facilitator, or referrer that meets the requirements of subsection (e) of this section.
A marketplace facilitator or referrer is required to collect and remit the use tax on all taxable sales of tangible personal property, [custom software] or services:
(i) Made by the marketplace facilitator or referrer;
or (ii) facilitated for marketplace sellers, to purchasers in this state.;
And,             On page nine, section six-b, lines twenty-three though twenty-eight, by striking out all of subsection (e) and inserting in lieu thereof a new subsection, designated subsection (e), to read as follows:
(e) Economic nexus.
— A marketplace facilitator, referrer, or remote seller shall collect the tax imposed by §11-15A-2 of the code when:
(1) The marketplace facilitator, referrer, or remote seller makes or facilitates West Virginia sales on its own behalf or on behalf of one or more marketplace sellers equal to or exceeding $100,000 in gross revenue for an immediately preceding calendar year, or a current calendar year;
or (2) The marketplace facilitator, referrer, or remote seller makes or facilitates West Virginia sales on its own behalf or on behalf of one or more marketplace sellers in 200 or more separate transactions for an immediately preceding calendar year or a current calendar year.
    Adopted Rejected
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Action History

  1. Chapter 252, Acts, Regular Session, 2019

  2. Approved by Governor 3/27/19

  3. To Governor 3/25/19

  4. Approved by Governor 3/27/19 - Senate Journal

  5. Approved by Governor 3/27/19 - House Journal

  6. To Governor 3/25/19 - Senate Journal

  7. To Governor 3/25/19 - House Journal

  8. House Message received

  9. Completed legislative action

  10. Communicated to Senate

  11. House concurred in Senate amendment and passed bill (Roll No. 662)

  12. House received Senate message

  13. Senate requests House to concur

  14. Passed Senate with amended title (Roll No. 325)

  15. Read 3rd time

  16. On 3rd reading

  17. Floor amendment adopted (Voice vote)

  18. Committee amendments adopted (Voice vote)

  19. Read 2nd time

  20. On 2nd reading

  21. Read 1st time

  22. On 1st reading

  23. Reported do pass, with amendments

  24. To Finance

  25. To Finance

  26. Introduced in Senate

  27. House Message received

  28. Communicated to Senate

  29. Passed House (Roll No. 127)

  30. Read 3rd time

  31. On 3rd reading, Special Calendar

  32. Read 2nd time

  33. On 2nd reading, Special Calendar

  34. Read 1st time

  35. On 1st reading, Special Calendar

  36. By substitute, do pass

  37. To House Finance

  38. Introduced in House

  39. To Finance

  40. Filed for introduction

Sponsors

Sponsorship breakdown

Export CSV (upgrade) →

1 sponsors · 1 co-sponsors · 150 not signed on · 4 voted No

Sponsors (1)

  • Householder

Co-sponsors (1)

Not signed on (150)

150 members have not signed on to this bill.

Show all 150 →

"Not signed on" means a member has not sponsored or co-sponsored this bill — it does not imply opposition. Members flagged Voted No have a recorded No vote on this bill.

Whip count is in markup. Polling the chamber and every recorded vote this session. Only the first open is slow. It’s instant for you after this. Calling the roll · Tallying · Engrossing

Votes

PASSAGE-SENATE AMENDED HB

Passed 92 Yea · 5 Nay · 3 Other
Party YeaNayPresentNot Voting
Unaffiliated 67301
Republican 20202
Democrat 5000
Total 92503
% of votes cast 92%5%0%3%
How each member voted (100)
Member Party Vote
Evans — Yea
Atkinson — Yea
Bates — Yea
Fleischauer — Yea
Lavender-Bowe — Yea
Longstreth — Yea
Rowan — Yea
Shott — Yea
Sponaugle — Yea
Graves — Yea
Lovejoy — Yea
Staggers — Yea
Brown, N. — Yea
Brown, S. — Yea
Maynard — Yea
Sypolt — Yea
Hartman — Yea
Thompson, C. — Yea
Nelson — Yea
Thompson, R. — Yea
Tomblin — Yea
Phillips — Yea
Walker — Yea
Diserio — Yea
Foster — Nay
Jeffries, J. — Nay
Boggs — Yea
Byrd — Yea
Cadle — Yea
Capito — Yea
Caputo — Yea
Doyle — Yea
Espinosa — Yea
Hanna — Yea
Hardy — Yea
Harshbarger — Yea
Higginbotham — Yea
Hill — Yea
Miley — Yea
Pack — Yea
Pethtel — Yea
Porterfield — Yea
Pyles — Yea
Rodighiero — Yea
Steele — Yea
Swartzmiller — Yea
Waxman — Yea
Westfall — Yea
Wilson — Yea
Angelucci — Yea
Bibby — Yea
Canestraro — Yea
Cowles — Yea
Estep-Burton — Yea
Fast — Yea
Hamrick — Yea
Hicks — Yea
Hollen — Yea
Householder — Yea
Kessinger — Yea
Kump — Yea
Linville — Yea
Malcolm — Not Voting
Mandt — Yea
Paynter — Nay
Robinson — Yea
Rowe — Yea
Skaff — Yea
Storch — Yea
Summers — Yea
Zukoff — Yea
Evan Hansen Democrat Yea
John Williams Democrat Yea
Mike Pushkin Democrat Yea
Sean Hornbuckle Democrat Yea
Shawn Fluharty Democrat Yea
Ben Queen Republican Yea
Betsy Kelly Republican Yea
Betsy Kelly Republican Yea
Carl Martin Republican Yea
Christopher W. Toney Republican Yea
D. Rolland Jennings Republican Yea
Dean Jeffries Republican Yea
Evan Worrell Republican Yea
Gary G. Howell Republican Nay
George Miller Republican Yea
Jason Barrett Republican Yea
Jeff Campbell Republican Yea
Jim Butler Republican Yea
Joe Ellington Republican Yea
John Paul Hott Republican Yea
Mark Dean Republican Not Voting
Matthew Rohrbach Republican Yea
Mike Azinger Republican Yea
Pat McGeehan Republican Nay
Patrick Martin Republican Yea
Roger Hanshaw Republican Yea
Roy Cooper Republican Not Voting
Vernon Criss Republican Yea
William Anderson Republican Yea

Official roll call →

Passage

Passed 30 Yea · 0 Nay · 4 Other
Party YeaNayPresentNot Voting
Republican 2000
Unaffiliated 28004
Total 30004
% of votes cast 88%0%0%12%
How each member voted (34)
Member Party Vote
JEFFRIES — Yea
SMITH — Yea
BALDWIN — Yea
LINDSAY — Yea
STOLLINGS — Yea
BEACH — Not Voting
MANN — Not Voting
SWOPE — Yea
BLAIR — Yea
MARONEY — Not Voting
SYPOLT — Yea
BOLEY — Yea
MAYNARD — Yea
TAKUBO — Yea
BOSO — Yea
PALUMBO — Yea
TARR — Yea
PLYMALE — Yea
TRUMP — Yea
CLINE — Yea
PREZIOSO — Not Voting
UNGER — Yea
FACEMIRE — Yea
ROBERTS — Yea
WELD — Yea
HAMILTON — Yea
ROMANO — Yea
WOELFEL — Yea
HARDESTY — Yea
RUCKER — Yea
MR PRESIDENT — Yea
IHLENFELD — Yea
Charles H. Clements Republican Yea
Mike Azinger Republican Yea

Official roll call →

PASSAGE

Passed 89 Yea · 10 Nay · 1 Other
Party YeaNayPresentNot Voting
Unaffiliated 64601
Republican 20400
Democrat 5000
Total 891001
% of votes cast 89%10%0%1%
How each member voted (100)
Member Party Vote
Evans — Yea
Foster — Yea
Brown, N. — Yea
Brown, S. — Yea
Atkinson — Yea
Bates — Yea
Boggs — Yea
Byrd — Yea
Fast — Yea
Fleischauer — Yea
Graves — Yea
Hamrick — Yea
Kessinger — Yea
Linville — Yea
Longstreth — Yea
Malcolm — Yea
Mandt — Yea
Shott — Yea
Sponaugle — Yea
Storch — Yea
Summers — Yea
Swartzmiller — Yea
Sypolt — Yea
Thompson, C. — Yea
Hartman — Yea
Nelson — Yea
Thompson, R. — Yea
Tomblin — Yea
Phillips — Yea
Walker — Yea
Diserio — Yea
Jeffries, J. — Nay
Maynard — Nay
Cadle — Yea
Capito — Yea
Caputo — Yea
Cowles — Yea
Hardy — Yea
Harshbarger — Nay
Higginbotham — Yea
Hill — Yea
Pack — Yea
Paynter — Nay
Pethtel — Yea
Pyles — Yea
Robinson — Yea
Rodighiero — Yea
Rowan — Yea
Westfall — Yea
Wilson — Nay
Zukoff — Yea
Angelucci — Yea
Bibby — Nay
Canestraro — Yea
Doyle — Yea
Espinosa — Yea
Estep-Burton — Yea
Hanna — Yea
Hicks — Yea
Hollen — Yea
Householder — Yea
Kump — Not Voting
Lavender-Bowe — Yea
Lovejoy — Yea
Miley — Yea
Porterfield — Yea
Rowe — Yea
Skaff — Yea
Staggers — Yea
Steele — Yea
Waxman — Yea
Evan Hansen Democrat Yea
John Williams Democrat Yea
Mike Pushkin Democrat Yea
Sean Hornbuckle Democrat Yea
Shawn Fluharty Democrat Yea
Ben Queen Republican Yea
Betsy Kelly Republican Yea
Betsy Kelly Republican Yea
Carl Martin Republican Yea
Christopher W. Toney Republican Yea
D. Rolland Jennings Republican Yea
Dean Jeffries Republican Yea
Evan Worrell Republican Nay
Gary G. Howell Republican Nay
George Miller Republican Yea
Jason Barrett Republican Yea
Jeff Campbell Republican Yea
Jim Butler Republican Nay
Joe Ellington Republican Yea
John Paul Hott Republican Yea
Mark Dean Republican Yea
Matthew Rohrbach Republican Yea
Mike Azinger Republican Yea
Pat McGeehan Republican Nay
Patrick Martin Republican Yea
Roger Hanshaw Republican Yea
Roy Cooper Republican Yea
Vernon Criss Republican Yea
William Anderson Republican Yea

Official roll call →

Subjects

taxation
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Frequently asked questions

Who sponsors HB 2813?
HB 2813 is sponsored by Householder and Vernon Criss (Republican).
What is the current status of HB 2813?
This bill has been enacted into law. Introduced February 01, 2019. Enacted.
Where can I track HB 2813?
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