republic-os/legislation/us/states/va/2017/sb-1390.md

type, title, description, jurisdiction, legislature, session, identifier, citation, classification, subjects, status, primary_sponsors, version_count, action_count, vote_count, first_action, last_action, source, source_identifier, source_url, source_hash, vintage, source_snapshot, retrieved_at, confidence, tags

type	title	description	jurisdiction	legislature	session	identifier	citation	classification	subjects	status	primary_sponsors	version_count	action_count	vote_count	first_action	last_action	source	source_identifier	source_url	source_hash	vintage	source_snapshot	retrieved_at	confidence	tags
Bill	Cigarettes; purchase for resale, penalties.	Creates a new requirement that purchasers of cigarettes for resale must apply for a special cigarette exemption certificate from the Department of Taxation in order to not be liable for the payment of sales tax at the time of purchase. The bill sets forth numerous requirements that a taxpayer must meet in order to qualify for a cigarette exemption certificate and establishes processes and procedures for the application, renewal, denial, and revocation of the certificates. The bill creates new recordkeeping requirements for the sale or distribution of more than 50 cartons of cigarettes, or with a value greater than $10,000. The bill also makes technical changes. The provisions of the bill requiring the use of a cigarette exemption certificate have a delayed effective date of January 1, 2018. This bill is identical to	us/states/va	Virginia General Assembly	2017	SB 1390	Virginia SB 1390 (2017)	bill	Appropriations Taxation Tobacco and Tobacco Products	enacted	Janet D. Howell Thomas K. Norment, Jr.	4	18	5	2017-01-11	2017-03-13	openstates	ocd-bill/125664cd-a833-4873-a65d-b17c85cc2f2f	http://lis.virginia.gov/cgi-bin/legp604.exe?171+sum+SB1390	fc9ce65ae209b925e2c72c4807285201b96bdee2e1965f244de5c2de02dfb740	2026-07-01	https://data.openstates.org/daily/2026-07-01/public.pgdump	2026-07-06	reported	legislation bill us-va

Virginia SB 1390 (2017) — Cigarettes; purchase for resale, penalties.

Creates a new requirement that purchasers of cigarettes for resale must apply for a special cigarette exemption certificate from the Department of Taxation in order to not be liable for the payment of sales tax at the time of purchase. The bill sets forth numerous requirements that a taxpayer must meet in order to qualify for a cigarette exemption certificate and establishes processes and procedures for the application, renewal, denial, and revocation of the certificates. The bill creates new recordkeeping requirements for the sale or distribution of more than 50 cartons of cigarettes, or with a value greater than $10,000. The bill also makes technical changes. The provisions of the bill requiring the use of a cigarette exemption certificate have a delayed effective date of January 1, 2018. 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 (CHAP0453) (committee substitute) — source
2. Senate: Bill text as passed Senate and House (SB1390ER) (committee substitute) — source
3. Senate: Committee substitute printed 17104392D-S1 (committee substitute) — source
4. Senate: Prefiled and ordered printed; offered 01/11/17 17103594D (committee substitute) — source

Votes

• Constitutional reading dispensed — 40–0 (pass) · legislature
• Reported from Finance with substitute — 16–0 (pass) · legislature
• Read third time and passed Senate — 39–0 (pass) · legislature
• Passed House — 92–5 (pass) · legislature
• Reported from Finance — 19–1 (pass) · legislature

Sponsors

• Janet D. Howell — primary (person)
• Thomas K. Norment, Jr. — primary (person)
• Jennifer L. McClellan — cosponsor (person)

Timeline

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

• 2017-01-11 Prefiled and ordered printed; offered 01/11/17 17103594D introduction
• 2017-01-11 Referred to Committee on Finance referral-committee
• 2017-01-26 Read second time reading-2
• 2017-01-26 Reading of substitute waived
• 2017-01-26 Committee substitute agreed to 17104392D-S1
• 2017-01-26 Engrossed by Senate - committee substitute SB1390S1
• 2017-01-31 Placed on Calendar
• 2017-01-31 Read first time reading-1
• 2017-01-31 Referred to Committee on Finance referral-committee
• 2017-02-14 Read second time reading-2
• 2017-02-15 Read third time reading-3
• 2017-02-15 Passed House (92-Y 5-N 1-A) passage
• 2017-02-17 Enrolled
• 2017-02-17 Signed by Speaker
• 2017-02-20 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 453 (effective - see bill) executive-signature

Source

OpenStates / OpenCivicData bulk snapshot 2026-07-01; origin ocd-bill/125664cd-a833-4873-a65d-b17c85cc2f2f. Confidence: reported (aggregated from official Virginia legislature records).