republic-os/legislation/us/states/va/2022/sb-25.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	Cigarette tax, local; identifying unsold inventory, localities that increase taxes.	Local cigarette tax; unsold inventory. Requires any locality that increases its cigarette tax rate to allow, for one calendar year after the increase, a person with unsold inventory to pay the tax increase on the unsold inventory by filing a return, rather than requiring the use of a stamp or meter impression. The bill imposes a duty on regional cigarette tax boards to effectuate the policy. This bill is identical to HB 1076.	us/states/va	Virginia General Assembly	2022	SB 25	Virginia SB 25 (2022)	bill		enacted	Frank M. Ruff, Jr.	4	28	7	2021-12-22	2022-04-08	openstates	ocd-bill/a88ebcde-823b-48c7-87b6-1dc7938578e7	https://lis.virginia.gov/cgi-bin/legp604.exe?221+sum+SB25	1185dc947c01fa859431d8654161105fafa4cf637905132b14451cbd2489ebae	2026-07-01	https://data.openstates.org/daily/2026-07-01/public.pgdump	2026-07-06	reported	legislation bill us-va

Virginia SB 25 (2022) — Cigarette tax, local; identifying unsold inventory, localities that increase taxes.

Local cigarette tax; unsold inventory. Requires any locality that increases its cigarette tax rate to allow, for one calendar year after the increase, a person with unsold inventory to pay the tax increase on the unsold inventory by filing a return, rather than requiring the use of a stamp or meter impression. The bill imposes a duty on regional cigarette tax boards to effectuate the policy. This bill is identical to HB 1076.

Version chain

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

1. CHAP0223 (committee substitute) — source
2. Committee substitute printed 22106925D-H1 (committee substitute) — source
3. Prefiled and ordered printed; offered 01/12/22 22101773D (committee substitute) — source
4. SB25ER (committee substitute) — source

Votes

• VOTE: Block Vote Passage (99-Y 0-N) — 98–0 (pass) · lower
• Reported from Finance and Appropriations (16-Y 0-N) — 16–0 (pass) · upper
• House substitute agreed to by Senate (36-Y 3-N) — 36–3 (pass) · upper
• Constitutional reading dispensed (40-Y 0-N) — 40–0 (pass) · upper
• Constitutional reading dispensed (40-Y 0-N) — 40–0 (pass) · upper
• Read third time and passed Senate (40-Y 0-N) — 40–0 (pass) · upper
• Reported from Finance with substitute (21-Y 0-N) — 21–0 (pass) · lower

Sponsors

• Frank M. Ruff, Jr. — primary (person)

Timeline

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

• 2021-12-22 Prefiled and ordered printed; offered 01/12/22 22101773D introduction
• 2021-12-22 Referred to Committee on Finance and Appropriations referral-committee
• 2022-01-18 Impact statement from TAX (SB25)
• 2022-01-19 Reported from Finance and Appropriations (16-Y 0-N) committee-passage
• 2022-01-20 Constitutional reading dispensed (40-Y 0-N)
• 2022-01-20 Constitutional reading dispensed (40-Y 0-N)
• 2022-01-21 Read second time and engrossed reading-2
• 2022-01-24 Read third time and passed Senate (40-Y 0-N) passage, reading-3
• 2022-02-22 Placed on Calendar
• 2022-02-22 Read first time reading-1
• 2022-02-22 Referred to Committee on Finance referral-committee
• 2022-02-23 Reported from Finance with substitute (21-Y 0-N) committee-passage
• 2022-02-23 Committee substitute printed 22106925D-H1 substitution
• 2022-02-25 Read second time reading-2
• 2022-02-28 Read third time reading-3
• 2022-02-28 Committee substitute agreed to 22106925D-H1
• 2022-02-28 Engrossed by House - committee substitute SB25H1
• 2022-02-28 Passed House with substitute BLOCK VOTE (99-Y 0-N) passage
• 2022-02-28 VOTE: Block Vote Passage (99-Y 0-N)
• 2022-03-02 House substitute agreed to by Senate (36-Y 3-N)
• 2022-03-02 Title replaced 22106925D-H1
• 2022-03-07 Enrolled
• 2022-03-08 Impact statement from TAX (SB25ER)
• 2022-03-08 Signed by President
• 2022-03-08 Signed by Speaker
• 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
• 2022-04-08 Approved by Governor-Chapter 223 (effective 7/1/22) executive-signature

Source

OpenStates / OpenCivicData bulk snapshot 2026-07-01; origin ocd-bill/a88ebcde-823b-48c7-87b6-1dc7938578e7. Confidence: reported (aggregated from official Virginia legislature records).