Fabio
78 lines
4.0 KiB
Markdown
78 lines
4.0 KiB
Markdown
---
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type: "Bill"
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title: "Sales and use tax; collection of taxes from consuming contractors."
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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"
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jurisdiction: "us/states/va"
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legislature: "Virginia General Assembly"
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session: "2017"
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identifier: "SB 1308"
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citation: "Virginia SB 1308 (2017)"
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classification: ["bill"]
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subjects: ["Sales and Use Tax", "Taxation"]
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status: "enacted"
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primary_sponsors: ["Ryan T. McDougle"]
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version_count: 3
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action_count: 15
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vote_count: 5
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first_action: "2017-01-10"
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last_action: "2017-03-13"
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source: "openstates"
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source_identifier: "ocd-bill/117b7793-2503-4be8-8196-a079819d8b92"
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source_url: "http://lis.virginia.gov/cgi-bin/legp604.exe?171+sum+SB1308"
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source_hash: "afd617a0f4fe74c48d0f104919af2acd9e7e6fa0ed2992cc3e126594f1d9d201"
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vintage: "2026-07-01"
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source_snapshot: "https://data.openstates.org/daily/2026-07-01/public.pgdump"
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retrieved_at: "2026-07-06"
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confidence: "reported"
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tags: ["legislation", "bill", "us-va"]
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---
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# Virginia SB 1308 (2017) — Sales and use tax; collection of taxes from consuming contractors.
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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
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## Version chain
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The bill's text revisions, in order — the diff chain from filing to enrollment.
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1. **Governor: Acts of Assembly Chapter text (CHAP0449)** (committee substitute) — [source](http://lis.virginia.gov/cgi-bin/legp604.exe?171+ful+CHAP0449)
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2. **Senate: Bill text as passed Senate and House (SB1308ER)** (committee substitute) — [source](http://lis.virginia.gov/cgi-bin/legp604.exe?171+ful+SB1308ER)
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3. **Senate: Prefiled and ordered printed; offered 01/11/17 17101521D** (committee substitute) — [source](http://lis.virginia.gov/cgi-bin/legp604.exe?171+ful+SB1308)
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## Votes
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- Reported from Finance — **14–0** (pass) · legislature
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- Read third time and passed Senate — **40–0** (pass) · legislature
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- Passed House BLOCK VOTE — **99–0** (pass) · legislature
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- Constitutional reading dispensed — **40–0** (pass) · legislature
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- Reported from Finance — **22–0** (pass) · legislature
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## Sponsors
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- Ryan T. McDougle — primary (person)
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## Timeline
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The legislative action history — every referral, reading, and vote.
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- **2017-01-10** Prefiled and ordered printed; offered 01/11/17 17101521D `introduction`
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- **2017-01-10** Referred to Committee on Finance `referral-committee`
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- **2017-01-27** Read second time and engrossed `reading-2`
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- **2017-02-02** Placed on Calendar
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- **2017-02-02** Read first time `reading-1`
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- **2017-02-02** Referred to Committee on Finance `referral-committee`
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- **2017-02-14** Read second time `reading-2`
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- **2017-02-15** Read third time `reading-3`
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- **2017-02-15** Passed House BLOCK VOTE (99-Y 0-N) `passage`
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- **2017-02-17** Enrolled
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- **2017-02-17** Signed by Speaker
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- **2017-02-20** Signed by President
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- **2017-02-21** Enrolled Bill Communicated to Governor on 2/21/17
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- **2017-02-21** Governor's Action Deadline Midnight, March 27, 2017
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- **2017-03-13** Approved by Governor-Chapter 449 (effective 7/1/17) `executive-signature`
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## Source
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OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/117b7793-2503-4be8-8196-a079819d8b92`. Confidence: reported (aggregated from official Virginia legislature records).
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