Sales and use tax; collection of taxes from consuming contractors.
Summary
Removes the exception that persons selling certain products, such as window shades, kitchen equipment, and countertops, are deemed to be retailers and not consuming contractors for purposes of collecting sales and use tax, even if they intend to install such items for contractors. Generally, tangible personal property incorporated into real property is deemed to have been purchased for consumption by the contractor. This bill is identical to
Bill status
signed
all 5 stages cleared
Introduction
Jan 2017
Committee Review
Feb 2017
Senate Passage
Feb 2017
House of Delegates Passage
Feb 2017
Signed into Law
Mar 2017
Introduced Jan 10, 2017
Signed Mar 13, 2017
Floor votes
How they voted
This bill passed the Senate by voice vote (no roll call recorded).
Full legislative history
Actions timeline
Total actions
15
Key actions
2
Committee
2
Mar 13, 2017
Signed into law
Approved by Governor-Chapter 449 (effective 7/1/17)
executive
Feb 15, 2017
Legislature · Passed
Passed House BLOCK VOTE (99-Y 0-N)
legislature
Feb 2, 2017
Committee
Referred to Committee on Finance
legislature
Jan 10, 2017
Committee
Referred to Committee on Finance
legislature
Jan 10, 2017
Introduced
Prefiled and ordered printed; offered 01/11/17 17101521D
legislature
1 primary · 0 co-sponsors
Sponsors
Role
Legislator
Party
State
District
P
Ryan McDougle
RRepublican
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