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

7.1 KiB
Raw Permalink Blame History

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 Tobacco products tax; remote retail sales. Tobacco products tax; remote retail sales. Clarifies the provisions of the tobacco products tax on cigars and pipe tobacco sold by remote retail sellers, defined in the bill, to consumers in the Commonwealth. The bill provides that such remote retail sellers must be licensed to avoid penalties for such sales and requires such remote retail sellers to maintain records and file a monthly report to the Department of Taxation. The bill also provides that the tax may be imposed at the time of retail sale by a retail dealer or distributor and requires the remote retail seller in addition to the distributor to preserve a legible copy of each invoice of tobacco products for three years after the date of purchase and require only a remote retail seller, not a distributor, that cannot produce the required invoice information, when the excise tax is being remitted using the actual cost list method to calculate the excise tax, to provide the remote retail seller's certified actual cost list to the Department for each stock keeping unit to be offered for remote retail sale in the subsequent calendar year. This bill is identical to SB 748. us/states/va Virginia General Assembly 2022 HB 1199 Virginia HB 1199 (2022)
bill
enacted
R. Lee Ware
5 39 8 2022-01-17 2022-04-27 openstates ocd-bill/84a5ef33-15d7-43ba-bc1c-e2bfd7a14b7a https://lis.virginia.gov/cgi-bin/legp604.exe?221+sum+HB1199 8087e75f94302ed5dce03e973ed6d57772a0ee564ec3f2b8ae7f7cb8ce70560d 2026-07-01 https://data.openstates.org/daily/2026-07-01/public.pgdump 2026-07-06 reported
legislation
bill
us-va

Virginia HB 1199 (2022) — Tobacco products tax; remote retail sales.

Tobacco products tax; remote retail sales. Clarifies the provisions of the tobacco products tax on cigars and pipe tobacco sold by remote retail sellers, defined in the bill, to consumers in the Commonwealth. The bill provides that such remote retail sellers must be licensed to avoid penalties for such sales and requires such remote retail sellers to maintain records and file a monthly report to the Department of Taxation. The bill also provides that the tax may be imposed at the time of retail sale by a retail dealer or distributor and requires the remote retail seller in addition to the distributor to preserve a legible copy of each invoice of tobacco products for three years after the date of purchase and require only a remote retail seller, not a distributor, that cannot produce the required invoice information, when the excise tax is being remitted using the actual cost list method to calculate the excise tax, to provide the remote retail seller's certified actual cost list to the Department for each stock keeping unit to be offered for remote retail sale in the subsequent calendar year. This bill is identical to SB 748.

Version chain

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

  1. CHAP0779 (committee substitute) — source
  2. HB1199ER (committee substitute) — source
  3. HB1199ER2 (committee substitute) — source
  4. Presented and ordered printed 22104173D (committee substitute) — source
  5. Printed as engrossed 22104173D-E (committee substitute) — source

Votes

  • Subcommittee recommends reporting with amendments (8-Y 0-N) — 80 (pass) · lower
  • VOTE: Passage (98-Y 0-N) — 970 (pass) · lower
  • VOTE: Adoption (100-Y 0-N) — 990 (pass) · lower
  • Reported from Finance and Appropriations (15-Y 0-N) — 150 (pass) · upper
  • Constitutional reading dispensed (40-Y 0-N) — 400 (pass) · upper
  • Reported from Finance with amendment(s) (21-Y 1-N) — 211 (pass) · lower
  • Passed Senate (40-Y 0-N) — 400 (pass) · upper
  • Senate concurred in Governor's recommendation (40-Y 0-N) — 400 (pass) · upper

Sponsors

  • R. Lee Ware — primary (person)

Timeline

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

  • 2022-01-17 Presented and ordered printed 22104173D introduction
  • 2022-01-17 Referred to Committee on Finance referral-committee
  • 2022-01-27 Assigned Finance sub: Subcommittee #3 referral-committee
  • 2022-01-27 Impact statement from TAX (HB1199)
  • 2022-02-04 House subcommittee amendments and substitutes offered
  • 2022-02-04 Subcommittee recommends reporting with amendments (8-Y 0-N)
  • 2022-02-07 House committee, floor amendments and substitutes offered
  • 2022-02-07 Reported from Finance with amendment(s) (21-Y 1-N) committee-passage
  • 2022-02-09 Read first time reading-1
  • 2022-02-10 Read second time reading-2
  • 2022-02-10 Committee amendments agreed to
  • 2022-02-10 Engrossed by House as amended HB1199E
  • 2022-02-10 Printed as engrossed 22104173D-E
  • 2022-02-11 Read third time and passed House (98-Y 0-N) passage, reading-3
  • 2022-02-11 VOTE: Passage (98-Y 0-N)
  • 2022-02-14 Constitutional reading dispensed
  • 2022-02-14 Referred to Committee on Finance and Appropriations referral-committee
  • 2022-02-16 Impact statement from TAX (HB1199E)
  • 2022-03-01 Reported from Finance and Appropriations (15-Y 0-N) committee-passage
  • 2022-03-02 Constitutional reading dispensed (40-Y 0-N)
  • 2022-03-02 Read third time reading-3
  • 2022-03-02 Passed Senate (40-Y 0-N) passage
  • 2022-03-07 Enrolled
  • 2022-03-08 Impact statement from TAX (HB1199ER)
  • 2022-03-08 Signed by Speaker
  • 2022-03-08 Signed by President
  • 2022-03-22 Enrolled Bill communicated to Governor on March 22, 2022
  • 2022-03-22 Governor's Action Deadline 11:59 p.m., April 11, 2022
  • 2022-04-11 Governor's recommendation received by House
  • 2022-04-27 Placed on Calendar
  • 2022-04-27 House concurred in Governor's recommendation BLOCK VOTE (100-Y 0-N)
  • 2022-04-27 VOTE: Adoption (100-Y 0-N)
  • 2022-04-27 Senate concurred in Governor's recommendation (40-Y 0-N)
  • 2022-04-27 Governor's recommendation adopted
  • 2022-04-27 Reenrolled
  • 2022-04-27 Reenrolled bill text (HB1199ER2)
  • 2022-04-27 Signed by Speaker as reenrolled
  • 2022-04-27 Signed by President as reenrolled
  • 2022-04-27 Enacted, Chapter 779 (effective 7/1/22) became-law

Source

OpenStates / OpenCivicData bulk snapshot 2026-07-01; origin ocd-bill/84a5ef33-15d7-43ba-bc1c-e2bfd7a14b7a. Confidence: reported (aggregated from official Virginia legislature records).