Virginia House Bill 2090 (Prior Session Legislation)

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Spectrum: Partisan Bill (Democrat 2-0)
Status: Introduced on January 7 2019 - 25% progression, died in committee
Action: 2019-02-05 - Left in Rules
Pending: House Rules Committee
Text: Latest bill text (Prefiled) [HTML]

Remote sales and use tax collection; sufficient activity by Remote sales and use tax collection; sufficient activity by dealers and marketplace facilitators as to require registration for sales and use tax collection. 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

Remote sales & use tax collection; sufficient activity by dealers and marketplace facilitators, etc.

Del. Vivian Watts [D]

Del. Alfonso Lopez [D]

Date	Chamber	Action
2019-02-05	House	Left in Rules
2019-01-07	House	Referred to Committee on Rules
2019-01-07	House	Prefiled and ordered printed; offered 01/09/19 19103667D

Chapter	Article	Section	Citation Type	Statute Text
58	1	601	(n/a)	See Bill Text
58	1	602	(n/a)	See Bill Text
58	1	604	(n/a)	See Bill Text
58	1	605	(n/a)	See Bill Text
58	1	606	(n/a)	See Bill Text
58	1	612	(n/a)	See Bill Text
58	1	612.1	(n/a)	See Bill Text
58	1	615	(n/a)	See Bill Text
58	1	625	(n/a)	See Bill Text
58	1	635	(n/a)	See Bill Text

Type	Source
Summary	https://lis.virginia.gov/cgi-bin/legp604.exe?191+sum+HB2090
Text	https://lis.virginia.gov/cgi-bin/legp604.exe?191+ful+HB2090+hil