---
type: "Bill"
title: "Sales and use tax; nexus for out-of-state businesses."
description: "Provides that storage of inventory in the Commonwealth is sufficient nexus to require out-of-state businesses to collect sales and use tax on sales to customers in the Commonwealth."
jurisdiction: "us/states/va"
legislature: "Virginia General Assembly"
session: "2017"
identifier: "HB 2058"
citation: "Virginia HB 2058 (2017)"
classification: ["bill"]
subjects: ["Sales and Use Tax", "Taxation", "Trade and Commerce"]
status: "enacted"
primary_sponsors: ["Vivian E. Watts"]
version_count: 3
action_count: 15
vote_count: 6
first_action: "2017-01-10"
last_action: "2017-02-20"
source: "openstates"
source_identifier: "ocd-bill/88c1568c-02e3-4223-8d10-fe72fab06e39"
source_url: "http://lis.virginia.gov/cgi-bin/legp604.exe?171+sum+HB2058"
source_hash: "0cc171819542a67c5907a6092bea453906940896d3c4158b779dfc3e7b1a143a"
vintage: "2026-07-01"
source_snapshot: "https://data.openstates.org/daily/2026-07-01/public.pgdump"
retrieved_at: "2026-07-06"
confidence: "reported"
tags: ["legislation", "bill", "us-va"]
---

# Virginia HB 2058 (2017) — Sales and use tax; nexus for out-of-state businesses.

Provides that storage of inventory in the Commonwealth is sufficient nexus to require out-of-state businesses to collect sales and use tax on sales to customers in the Commonwealth.

## Version chain

The bill's text revisions, in order — the diff chain from filing to enrollment.

1. **Governor: Acts of Assembly Chapter text (CHAP0051)** (committee substitute) — [source](http://lis.virginia.gov/cgi-bin/legp604.exe?171+ful+CHAP0051)
2. **House: Bill text as passed House and Senate (HB2058ER)** (committee substitute) — [source](http://lis.virginia.gov/cgi-bin/legp604.exe?171+ful+HB2058ER)
3. **House: Prefiled and ordered printed; offered 01/11/17 17101774D** (committee substitute) — [source](http://lis.virginia.gov/cgi-bin/legp604.exe?171+ful+HB2058)

## Votes

- Constitutional reading dispensed — **40–0** (pass) · legislature
- Read third time and passed House — **73–21** (pass) · legislature
- Passed Senate — **39–0** (pass) · legislature
- Reported from Finance — **16–5** (pass) · legislature
- Reported from Finance — **14–0** (pass) · legislature
- Subcommittee recommends reporting — **4–0** (pass) · legislature

## Sponsors

- Vivian E. Watts — primary (person)

## Timeline

The legislative action history — every referral, reading, and vote.

- **2017-01-10** Prefiled and ordered printed; offered 01/11/17 17101774D `introduction`
- **2017-01-10** Referred to Committee on Finance `referral-committee`
- **2017-01-24** Assigned Finance sub: Subcommittee #3 `referral-committee`
- **2017-01-31** Read first time `reading-1`
- **2017-02-01** Read second time and engrossed `reading-2`
- **2017-02-02** Read third time and passed House (73-Y 21-N) `passage, reading-3`
- **2017-02-03** Constitutional reading dispensed
- **2017-02-03** Referred to Committee on Finance `referral-committee`
- **2017-02-10** Read third time `reading-3`
- **2017-02-14** Enrolled
- **2017-02-14** Signed by Speaker
- **2017-02-15** Signed by President
- **2017-02-15** Enrolled Bill communicated to Governor on 2/15/17
- **2017-02-15** Governor's Action Deadline Midnight, February 22, 2017
- **2017-02-20** Approved by Governor-Chapter 51 (effective 7/1/17) `executive-signature`

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/88c1568c-02e3-4223-8d10-fe72fab06e39`. Confidence: reported (aggregated from official Virginia legislature records).