republic-os/legislation/us/states/va/2019/hb-1722.md

---
type: "Bill"
title: "Remote sales & use tax collection; sufficient activity by dealers/marketplace facilitators, waiver."
description: "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 occurring before July 1, 2019."
jurisdiction: "us/states/va"
legislature: "Virginia General Assembly"
session: "2019"
identifier: "HB 1722"
citation: "Virginia HB 1722 (2019)"
classification: ["bill"]
subjects: ["Sales and Use Tax", "Taxation", "United States Government"]
status: "enacted"
primary_sponsors: ["Robert S. Bloxom, Jr."]
version_count: 5
action_count: 23
vote_count: 6
first_action: "2018-12-18"
last_action: "2019-03-26"
source: "openstates"
source_identifier: "ocd-bill/02a7b651-25f0-442b-b2be-7e5ffc8d21a7"
source_url: "http://lis.virginia.gov/cgi-bin/legp604.exe?191+sum+HB1722"
source_hash: "f74e58db6826ef088e2073cb3e429d8eb54b83b466fba76eb60d80cd5044245a"
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 1722 (2019) — Remote sales & use tax collection; sufficient activity by dealers/marketplace facilitators, waiver.

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 occurring before July 1, 2019.

## Version chain

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

1. **Governor: Acts of Assembly Chapter text (CHAP0815)** (committee substitute) — [source](http://lis.virginia.gov/cgi-bin/legp604.exe?191+ful+CHAP0815)
2. **House: Bill text as passed House and Senate (HB1722ER)** (committee substitute) — [source](http://lis.virginia.gov/cgi-bin/legp604.exe?191+ful+HB1722ER)
3. **House: Committee substitute printed 19105919D-H1** (committee substitute) — [source](http://lis.virginia.gov/cgi-bin/legp604.exe?191+ful+HB1722H1)
4. **House: Prefiled and ordered printed; offered 01/09/19 19102020D** (committee substitute) — [source](http://lis.virginia.gov/cgi-bin/legp604.exe?191+ful+HB1722)
5. **Senate: Committee substitute printed 19106667D-S1** (committee substitute) — [source](http://lis.virginia.gov/cgi-bin/legp604.exe?191+ful+HB1722S1)

## Votes

- Reported from Finance with substitute — **14–0** (pass) · upper
- Passed Senate with substitute — **36–3** (pass) · upper
- Senate substitute agreed to by House 19106667D-S1 — **72–17** (pass) · lower
- Read third time and passed House — **72–20** (pass) · lower
- Reported from Finance with substitute — **14–4** (pass) · lower
- Constitutional reading dispensed — **39–0** (pass) · upper

## Sponsors

- Robert S. Bloxom, Jr. — primary (person)

## Timeline

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

- **2018-12-18** Prefiled and ordered printed; offered 01/09/19 19102020D `introduction`
- **2018-12-18** Referred to Committee on Rules `referral-committee`
- **2019-01-23** Referred from Rules by voice vote
- **2019-01-23** Referred to Committee on Finance `referral-committee`
- **2019-01-30** Read first time `reading-1`
- **2019-01-31** Read second time `reading-2`
- **2019-01-31** Committee substitute agreed to 19105919D-H1
- **2019-01-31** Engrossed by House - committee substitute HB1722H1
- **2019-02-01** Read third time and passed House (72-Y 20-N 2-A) `passage, reading-3`
- **2019-02-04** Constitutional reading dispensed
- **2019-02-04** Referred to Committee on Finance `referral-committee`
- **2019-02-13** Read third time `reading-3`
- **2019-02-13** Reading of substitute waived
- **2019-02-13** Committee substitute agreed to 19106667D-S1
- **2019-02-13** Engrossed by Senate - committee substitute HB1722S1
- **2019-02-13** Placed on Calendar
- **2019-02-13** Senate substitute agreed to by House 19106667D-S1 (72-Y 17-N 1-A)
- **2019-02-15** Enrolled
- **2019-02-15** Signed by Speaker
- **2019-02-15** Signed by President
- **2019-02-19** Enrolled Bill communicated to Governor on February 19, 2019
- **2019-02-19** Governor's Action Deadline Midnight, March 26, 2019
- **2019-03-26** Approved by Governor-Chapter 815 (effective 7/1/19) `executive-signature`

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/02a7b651-25f0-442b-b2be-7e5ffc8d21a7`. Confidence: reported (aggregated from official Virginia legislature records).