Remote sales & use tax collection; sufficient activity by dealers & marketplace facilitators, etc.
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SB 1083 — Remote sales & use tax collection; sufficient activity by dealers & marketplace facilitators, etc.
Last action — Governor's Action Deadline Midnight, March 26, 2019
No card. One bill, free forever — alerts when it moves.
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✓Introduced
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✓In Committee
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✓Passed Senate
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✓Passed House of Delegates
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✓To Executive
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6Enacted
This bill has been enacted into law. Introduced December 15, 2018. Enacted.
Prognosis
Where this bill stands today.
Odds of enactment
HighHow often bills like it became law.
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Enacted
Current position in the legislative process.
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7 sponsors
1 primary, 6 co-sponsors signed on.
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Cleared a recorded vote
Passed 6 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.
Summary
. Directs the Department of Taxation (the Department) to require a remote seller to collect sales and use tax if the seller has more than $100,000 in annual gross revenue from sales in Virginia or at least 200 sales transactions in Virginia and requires a marketplace facilitator, which enables marketplace sellers to sell in Virginia through its marketplace, to collect sales and use tax if its annual gross revenue from facilitated sales in Virginia exceeds $100,000 or it facilitates at least 200 sales transactions in Virginia. The bill provides that the obligation of remote sellers and marketplace facilitators to collect sales and use tax shall not apply to transactions occurring before July 1, 2019.
Bill Text
What changed in the latest version
123 added · 114 removedPlain-language change summary
The recent changes to Bill SB 1083 clarify the definition of "integrated process" in semiconductor manufacturing, specifying what activities and materials are included in that process. The amendment emphasizes that maintenance and administrative tasks are not part of the integrated process, while also recognizing the importance of ancillary activities related to newspaper and magazine printing. This matters because it helps establish clearer guidelines for tax collection related to manufacturing, which can impact how businesses operate and report their activities.
Code of Virginia Administrative Code Bills & Resolutions Summaries OTHER SESSIONS - - - - - - - - - - - - - - Session Special Session I Session Special Session I Session Special Session I Special Session II Session Special Session I Session Special Session I Session Special Session I Special Session II Session Session Session Special Session I Session Special Session I Session Special Session I Session Special Session I Session Special Session I Session Session Special Session I Session Special Session I Special Session II Session Session Special Session I Session Session Special Session I Special Session II Session Session Session Special Session I Session Session Session Special Session I Session Session Session Session Special Session I Special Session II VIRGINIA LAW PORTALCode of VirginiaVirginia Administrative Code Constitution of VirginiaChartersAuthoritiesCompacts Uncodified ActsRIS Users (account required) SEARCHABLE DATABASESBills & Resolutionssession legislationBill Summariessession summaries Reports to the General AssemblyHouse and Senate documents Legislative LiaisonsState agency contactsACROSS SESSIONS Subject Index:
SESSION history | hilite | pdf | print version 19106731DVIRGINIA SENATEACTS BILLOF NO.ASSEMBLY -- CHAPTER An Act to amend and reenact §§ 58.1-601 and 58.1-602, as they are currently effective, 58.1-604, as it is currently effective and as it may become effective, 58.1-605, as it is currently effective, 58.1-612, 58.1-615, as it is currently effective, 58.1-625, as it is currently effective and as it shall become effective, and 58.1-635, as it is currently effective, of the Code of Virginia and the fourth enactment of Chapter 766 of the Acts of Assembly of 2013;
1083 AMENDMENT IN THE NATURE OF A SUBSTITUTE (Proposed by the House Committee on Finance on February 11, 2019) (Patron Prior to Substitute--Senator Ruff) A BILL to amend and reenact §§ 58.1-601 and 58.1-602, as they are currently effective, 58.1-604, as it is currently effective and as it may become effective, 58.1-605, as it is currently effective, 58.1-612, 58.1-615, as it is currently effective, 58.1-625, as it is currently effective and as it shall become effective, and 58.1-635, as it is currently effective, of the Code of Virginia and the fourth enactment of Chapter 766 of the Acts of Assembly of 2013;
and to repeal the provisions of Chapter 766 of the Acts of Assembly of 2013 amending §§ 58.1-601, 58.1-602, 58.1-605, 58.1-606, 58.1-612, 58.1-615, and 58.1-635, as they may become effective, and to repeal the seventh and fifteenth enactments of Chapter 766 of the Acts of Assembly of 2013 and the twelfth enactment of Chapter 684 of the Acts of Assembly of 2015, as amended by Chapters 854 and 856 of the Acts of Assembly of 2018, relating to remote sales and use tax collection and sufficient activity by dealers and marketplace facilitators as to require registration for sales and use tax collection.
[S 1083] Approved Be it enacted by the General Assembly of Virginia:
Marketplace facilitator does not include a platform or forum that exclusively provides internet advertising services, including any advertisements that may list products for sale, so long as such platform or forum does not also engage directly or indirectly through one or more commonly controlled persons, as defined in subsection D of § 58.1-612, in the activities described in subsection C.
or f.
Advertising or promotion;
or g.
(ii) incorrect or insufficient information provided by the Commonwealth;
or (iii) incorrect or insufficient information provided by the marketplace seller or purchaser regarding the tax classification or proper sourcing of an item or transaction, provided that the marketplace facilitator can demonstrate it made a reasonable effort to obtain accurate information from the marketplace seller or purchaser.
View plain text versions (5)
- Senate: Bill text as passed Senate and House (SB1083ER) View text Current html February 18, 2019
- Committee Substitute House: Committee substitute printed 19106731D-H1 html February 11, 2019
- Engrossed Senate: Printed as engrossed 19105615D-ES1 html January 29, 2019
- Committee Substitute Senate: Committee substitute printed 19105615D-S1 html January 24, 2019
- Prefiled Senate: Prefiled and ordered printed; offered 01/09/19 19101890D html December 15, 2018
Action History
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Governor's Action Deadline Midnight, March 26, 2019
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Enrolled Bill Communicated to Governor on February 20, 2019
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Signed by President
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Signed by Speaker
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Enrolled
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Title replaced 19106731D-H1
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Passed House with substitute with amendments (80-Y 16-N 1-A)
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Engrossed by House - committee substitute with amendments SB1083H1
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Amendments by Delegate Bloxom agreed to
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Committee substitute agreed to 19106731D-H1
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Read third time
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Read second time
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Referred to Committee on Finance
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Read first time
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Placed on Calendar
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Printed as engrossed 19105615D-ES1
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Engrossed by Senate - committee substitute with amendment SB1083ES1
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Amendments by Senator agreed to
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Reading of amendments waived
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Committee substitute agreed to 19105615D-S1
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Reading of substitute waived
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Read second time
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Incorporates SB1601 (Norment)
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Incorporates SB1500 (Hanger)
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Incorporates SB1767 (Wagner)
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Incorporates SB1390 (Wagner)
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Incorporates SB1337 (Peake)
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Incorporates SB1294 (Howell)
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Incorporates SB1267 (Stuart)
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Incorporates SB1120 (Petersen)
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Referred to Committee on Finance
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Prefiled and ordered printed; offered 01/09/19 19101890D
Sponsors
- Frank W. Wagner (incorporated chief co-patron) · Cosponsor
- Richard H. Stuart · Cosponsor
- J. Chapman Petersen · Cosponsor
- Norment, Thomas K., Jr. · Cosponsor
- Janet D. Howell · Cosponsor
- Hanger, Emmett W., Jr. · Cosponsor
- Ruff, Frank M., Jr. · Primary
Sponsorship breakdown
Export CSV (upgrade) →1 sponsors · 6 co-sponsors · 141 not signed on · 7 voted No
Sponsors (1)
Co-sponsors (6)
- Frank W. Wagner (incorporated chief co-patron)
- Richard H. Stuart
- Petersen, J. Chapman
- Norment, Thomas K., Jr.
- Howell, Janet D.
- Hanger, Emmett W., Jr.
Not signed on (141)
141 members have not signed on to this bill.
Show all 141 →"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.
Votes
| Party | Yea | Nay | Present | Not Voting |
|---|---|---|---|---|
| Unaffiliated | 36 | 2 | 0 | 0 |
| Total | 36 | 2 | 0 | 0 |
| % of votes cast | 95% | 5% | 0% | 0% |
How each member voted (38)
| Member | Party | Vote |
|---|---|---|
| Black | — | Yea |
| Chafin | — | Yea |
| Dance | — | Yea |
| Carrico | — | Yea |
| McClellan | — | Yea |
| Spruill | — | Yea |
| Wagner | — | Yea |
| Barbara A. Favola | — | Yea |
| Barker, George L. | — | Yea |
| Bill DeSteph | — | Yea |
| Bryce E. Reeves | — | Yea |
| Chase, Amanda F. | — | Nay |
| Cosgrove, John A., Jr. | — | Yea |
| David R. Suetterlein | — | Nay |
| David W. Marsden | — | Yea |
| Dunnavant, Siobhan S. | — | Yea |
| Ebbin, Adam P. | — | Yea |
| Edwards, John S. | — | Yea |
| Glen H. Sturtevant, Jr. | — | Yea |
| Hanger, Emmett W., Jr. | — | Yea |
| Howell, Janet D. | — | Yea |
| Jennifer B. Boysko | — | Yea |
| Jeremy S. McPike | — | Yea |
| L. Louise Lucas | — | Yea |
| Lewis, Lynwood W., Jr. | — | Yea |
| Mark D. Obenshain | — | Yea |
| Mark J. Peake | — | Yea |
| Mason, T. Montgomery "Monty" | — | Yea |
| Norment, Thomas K., Jr. | — | Yea |
| Petersen, J. Chapman | — | Yea |
| R. Creigh Deeds | — | Yea |
| Richard H. Stuart | — | Yea |
| Ruff, Frank M., Jr. | — | Yea |
| Ryan T. McDougle | — | Yea |
| Saslaw, Richard L. | — | Yea |
| Scott A. Surovell | — | Yea |
| Vogel, Jill Holtzman | — | Yea |
| William M. Stanley, Jr. | — | Yea |
Roll call published as PDF — view source.
| Party | Yea | Nay | Present | Not Voting |
|---|---|---|---|---|
| Unaffiliated | 16 | 4 | 0 | 0 |
| Total | 16 | 4 | 0 | 0 |
| % of votes cast | 80% | 20% | 0% | 0% |
How each member voted (20)
| Member | Party | Vote |
|---|---|---|
| Lindsey | — | Yea |
| Hugo | — | Yea |
| Pogge | — | Yea |
| Ayala, Hala S. | — | Yea |
| Byron, Kathy J. | — | Yea |
| Carter, Lee J. | — | Yea |
| Cole, Mark L. | — | Nay |
| Emily M. Jordan | — | Nay |
| Fariss, C. Matthew | — | Yea |
| Fowler, Hyland F."Buddy," Jr. | — | Yea |
| Freitas, Nicholas J. | — | Nay |
| Heretick, Steve E. | — | Yea |
| Jones, Jerrauld C. "Jay" | — | Yea |
| Joseph P. McNamara | — | Nay |
| Keam, Mark L. | — | Yea |
| Orrock, Robert D., Sr. | — | Yea |
| R. Lee Ware | — | Yea |
| Richard C. "Rip" Sullivan, Jr. | — | Yea |
| Robert S. Bloxom, Jr. | — | Yea |
| Vivian E. Watts | — | Yea |
| Party | Yea | Nay | Present | Not Voting |
|---|---|---|---|---|
| Unaffiliated | 37 | 3 | 0 | 0 |
| Total | 37 | 3 | 0 | 0 |
| % of votes cast | 93% | 8% | 0% | 0% |
How each member voted (40)
| Member | Party | Vote |
|---|---|---|
| Barker | — | Yea |
| Carrico | — | Yea |
| Chafin | — | Yea |
| Chase | — | Nay |
| Cosgrove | — | Yea |
| Dance | — | Yea |
| Lewis | — | Yea |
| Norment | — | Yea |
| Petersen | — | Yea |
| Black | — | Yea |
| Dunnavant | — | Yea |
| Edwards | — | Yea |
| Hanger | — | Yea |
| Howell | — | Yea |
| Mason | — | Yea |
| McClellan | — | Yea |
| Spruill | — | Yea |
| Newman | — | Yea |
| Ruff | — | Yea |
| Saslaw | — | Yea |
| Vogel | — | Yea |
| Wagner | — | Yea |
| Adam P. Ebbin | — | Yea |
| Barbara A. Favola | — | Yea |
| Bill DeSteph | — | Yea |
| Bryce E. Reeves | — | Yea |
| David R. Suetterlein | — | Nay |
| David W. Marsden | — | Yea |
| Glen H. Sturtevant, Jr. | — | Yea |
| Jennifer B. Boysko | — | Yea |
| Jeremy S. McPike | — | Yea |
| L. Louise Lucas | — | Yea |
| Mamie E. Locke | — | Yea |
| Mark D. Obenshain | — | Yea |
| Mark J. Peake | — | Nay |
| R. Creigh Deeds | — | Yea |
| Richard H. Stuart | — | Yea |
| Ryan T. McDougle | — | Yea |
| Scott A. Surovell | — | Yea |
| William M. Stanley, Jr. | — | Yea |
| Party | Yea | Nay | Present | Not Voting |
|---|---|---|---|---|
| Unaffiliated | 37 | 0 | 0 | 0 |
| Total | 37 | 0 | 0 | 0 |
| % of votes cast | 100% | 0% | 0% | 0% |
How each member voted (37)
| Member | Party | Vote |
|---|---|---|
| Barker | — | Yea |
| Carrico | — | Yea |
| Chafin | — | Yea |
| Hanger | — | Yea |
| Lewis | — | Yea |
| Norment | — | Yea |
| Petersen | — | Yea |
| Vogel | — | Yea |
| Howell | — | Yea |
| Mason | — | Yea |
| McClellan | — | Yea |
| Black | — | Yea |
| Chase | — | Yea |
| Cosgrove | — | Yea |
| Dance | — | Yea |
| Dunnavant | — | Yea |
| Newman | — | Yea |
| Ruff | — | Yea |
| Saslaw | — | Yea |
| Wagner | — | Yea |
| Adam P. Ebbin | — | Yea |
| Barbara A. Favola | — | Yea |
| Bill DeSteph | — | Yea |
| Bryce E. Reeves | — | Yea |
| David R. Suetterlein | — | Yea |
| David W. Marsden | — | Yea |
| Glen H. Sturtevant, Jr. | — | Yea |
| Jennifer B. Boysko | — | Yea |
| Jeremy S. McPike | — | Yea |
| L. Louise Lucas | — | Yea |
| Mamie E. Locke | — | Yea |
| Mark D. Obenshain | — | Yea |
| Mark J. Peake | — | Yea |
| R. Creigh Deeds | — | Yea |
| Richard H. Stuart | — | Yea |
| Ryan T. McDougle | — | Yea |
| Scott A. Surovell | — | Yea |
| Party | Yea | Nay | Present | Not Voting |
|---|---|---|---|---|
| Unaffiliated | 14 | 0 | 0 | 0 |
| Total | 14 | 0 | 0 | 0 |
| % of votes cast | 100% | 0% | 0% | 0% |
How each member voted (14)
| Member | Party | Vote |
|---|---|---|
| Dunnavant | — | Yea |
| Hanger | — | Yea |
| Norment | — | Yea |
| Howell | — | Yea |
| Barker | — | Yea |
| Dance | — | Yea |
| Newman | — | Yea |
| Ruff | — | Yea |
| Saslaw | — | Yea |
| Vogel | — | Yea |
| Wagner | — | Yea |
| L. Louise Lucas | — | Yea |
| Mark D. Obenshain | — | Yea |
| Ryan T. McDougle | — | Yea |
Subjects
Frequently asked questions
- What does SB 1083 do?
- . Directs the Department of Taxation (the Department) to require a remote seller to collect sales and use tax if the seller has more than $100,000 in annual gross revenue from sales in Virginia or at least 200 sales transactions in Virginia and requires a marketplace facilitator, which enables marketplace sellers to sell in Virginia through its marketplace, to collect sales and use tax if its annual gross revenue from facilitated sales in Virginia exceeds $100,000 or it facilitates at least 200 sales transactions in Virginia. The bill provides that the obligation of remote sellers and marketplace facilitators to collect sales and use tax shall not apply to transactions occurring before July 1, 2019.
- Who sponsors SB 1083?
- SB 1083 is sponsored by Frank W. Wagner (incorporated chief co-patron), Richard H. Stuart, Petersen, J. Chapman, Norment, Thomas K., Jr., Howell, Janet D., Hanger, Emmett W., Jr., and Ruff, Frank M., Jr..
- What is the current status of SB 1083?
- This bill has been enacted into law. Introduced December 15, 2018. Enacted.
- Where can I track SB 1083?
- Track SB 1083 free on One Click Politics — get push/email alerts when it moves.
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