Files
2026-07-06 17:28:36 -04:00

80 lines
4.2 KiB
Markdown
Raw Permalink Blame History

This file contains ambiguous Unicode characters
This file contains Unicode characters that might be confused with other characters. If you think that this is intentional, you can safely ignore this warning. Use the Escape button to reveal them.
---
type: "Bill"
title: "Sales and use tax; collection of taxes from consuming contractors."
description: "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"
jurisdiction: "us/states/va"
legislature: "Virginia General Assembly"
session: "2017"
identifier: "HB 1890"
citation: "Virginia HB 1890 (2017)"
classification: ["bill"]
subjects: ["Sales and Use Tax", "Taxation"]
status: "enacted"
primary_sponsors: ["Timothy D. Hugo"]
version_count: 3
action_count: 16
vote_count: 6
first_action: "2017-01-10"
last_action: "2017-03-13"
source: "openstates"
source_identifier: "ocd-bill/8c97e195-c70f-434f-a725-b909f681add5"
source_url: "http://lis.virginia.gov/cgi-bin/legp604.exe?171+sum+HB1890"
source_hash: "f99941f0213b1433a6c800e728422f92a4949ff3f140cca50a29efd84e7f8650"
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 1890 (2017) — Sales and use tax; collection of taxes from consuming contractors.
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
## Version chain
The bill's text revisions, in order — the diff chain from filing to enrollment.
1. **Governor: Acts of Assembly Chapter text (CHAP0436)** (committee substitute) — [source](http://lis.virginia.gov/cgi-bin/legp604.exe?171+ful+CHAP0436)
2. **House: Bill text as passed House and Senate (HB1890ER)** (committee substitute) — [source](http://lis.virginia.gov/cgi-bin/legp604.exe?171+ful+HB1890ER)
3. **House: Prefiled and ordered printed; offered 01/11/17 17101981D** (committee substitute) — [source](http://lis.virginia.gov/cgi-bin/legp604.exe?171+ful+HB1890)
## Votes
- Constitutional reading dispensed — **400** (pass) · legislature
- Read third time and passed House BLOCK VOTE — **950** (pass) · legislature
- Reported from Finance — **220** (pass) · legislature
- Passed Senate — **400** (pass) · legislature
- Reported from Finance — **160** (pass) · legislature
- Subcommittee recommends reporting — **70** (pass) · legislature
## Sponsors
- Timothy D. Hugo — primary (person)
## Timeline
The legislative action history — every referral, reading, and vote.
- **2017-01-10** Prefiled and ordered printed; offered 01/11/17 17101981D `introduction`
- **2017-01-10** Referred to Committee on Finance `referral-committee`
- **2017-01-20** Assigned Finance sub: Subcommittee #1 `referral-committee`
- **2017-01-31** Read first time `reading-1`
- **2017-02-01** Passed by for the day
- **2017-02-02** Read second time and engrossed `reading-2`
- **2017-02-03** Read third time and passed House BLOCK VOTE (95-Y 0-N) `passage, reading-3`
- **2017-02-06** Constitutional reading dispensed
- **2017-02-06** Referred to Committee on Finance `referral-committee`
- **2017-02-15** Read third time `reading-3`
- **2017-02-20** Enrolled
- **2017-02-20** Signed by Speaker
- **2017-02-21** Signed by President
- **2017-02-21** Enrolled Bill communicated to Governor on 2/21/17
- **2017-02-21** Governor's Action Deadline Midnight, March 27, 2017
- **2017-03-13** Approved by Governor-Chapter 436 (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/8c97e195-c70f-434f-a725-b909f681add5`. Confidence: reported (aggregated from official Virginia legislature records).