Fabio
97 lines
5.4 KiB
Markdown
97 lines
5.4 KiB
Markdown
---
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type: "Bill"
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title: "Sales tax; clarifies definition of 'accommodations,' effective dates."
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description: "Sales tax; taxable accommodations. Provides that, for purposes of the retail sales and use tax on accommodations, the term \"accommodations\" does not include rooms or space offered by a person in the business of providing conference rooms, meeting space, or event space if the person does not also offer rooms available for overnight sleeping. The substantive provisions of the bill are given retroactive effect to September 1, 2021, but no taxpayer shall be entitled to a refund for any taxes remitted prior to July 1, 2022."
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jurisdiction: "us/states/va"
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legislature: "Virginia General Assembly"
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session: "2022"
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identifier: "SB 432"
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citation: "Virginia SB 432 (2022)"
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classification: ["bill"]
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subjects: []
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status: "enacted"
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primary_sponsors: ["Siobhan S. Dunnavant"]
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version_count: 4
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action_count: 31
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vote_count: 7
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first_action: "2022-01-11"
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last_action: "2022-04-07"
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source: "openstates"
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source_identifier: "ocd-bill/ed944830-44db-41aa-b337-d7701ea6302d"
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source_url: "https://lis.virginia.gov/cgi-bin/legp604.exe?221+sum+SB432"
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source_hash: "07437f3ad73dec89d35263c3e5f8c96c514c55c404bcedbe79caf946482f5765"
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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 432 (2022) — Sales tax; clarifies definition of 'accommodations,' effective dates.
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Sales tax; taxable accommodations. Provides that, for purposes of the retail sales and use tax on accommodations, the term "accommodations" does not include rooms or space offered by a person in the business of providing conference rooms, meeting space, or event space if the person does not also offer rooms available for overnight sleeping. The substantive provisions of the bill are given retroactive effect to September 1, 2021, but no taxpayer shall be entitled to a refund for any taxes remitted prior to July 1, 2022.
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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. **CHAP0154** (committee substitute) — [source](https://lis.virginia.gov/cgi-bin/legp604.exe?221+ful+CHAP0154)
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2. **Committee substitute printed 22106110D-S1** (committee substitute) — [source](https://lis.virginia.gov/cgi-bin/legp604.exe?221+ful+SB432S1)
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3. **Prefiled and ordered printed; offered 01/12/22 22104077D** (committee substitute) — [source](https://lis.virginia.gov/cgi-bin/legp604.exe?221+ful+SB432)
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4. **SB432ER** (committee substitute) — [source](https://lis.virginia.gov/cgi-bin/legp604.exe?221+ful+SB432ER)
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## Votes
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- Reported from Finance and Appropriations with substitute (16-Y 0-N) — **16–0** (pass) · upper
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- VOTE: Passage (89-Y 9-N 1-A) — **88–9** (pass) · lower
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- Constitutional reading dispensed (40-Y 0-N) — **40–0** (pass) · upper
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- Subcommittee recommends reporting (8-Y 0-N) — **8–0** (pass) · lower
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- Reported from Finance (19-Y 2-N) — **19–2** (pass) · lower
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- Passed Senate (40-Y 0-N) — **40–0** (pass) · upper
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- Constitutional reading dispensed (40-Y 0-N) — **40–0** (pass) · upper
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## Sponsors
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- Siobhan S. Dunnavant — primary (person)
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## Timeline
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The legislative action history — every referral, reading, and vote.
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- **2022-01-11** Prefiled and ordered printed; offered 01/12/22 22104077D `introduction`
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- **2022-01-11** Referred to Committee on Finance and Appropriations `referral-committee`
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- **2022-01-21** Impact statement from TAX (SB432)
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- **2022-02-10** Senate committee, floor amendments and substitutes offered
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- **2022-02-10** Reported from Finance and Appropriations with substitute (16-Y 0-N) `committee-passage`
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- **2022-02-10** Committee substitute printed 22106110D-S1 `substitution`
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- **2022-02-11** Constitutional reading dispensed (40-Y 0-N)
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- **2022-02-14** Read second time `reading-2`
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- **2022-02-14** Reading of substitute waived
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- **2022-02-14** Committee substitute agreed to 22106110D-S1
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- **2022-02-14** Engrossed by Senate - committee substitute SB432S1
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- **2022-02-14** Constitutional reading dispensed (40-Y 0-N)
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- **2022-02-14** Passed Senate (40-Y 0-N) `passage`
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- **2022-02-17** Impact statement from TAX (SB432S1)
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- **2022-02-18** Placed on Calendar
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- **2022-02-18** Read first time `reading-1`
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- **2022-02-18** Referred to Committee on Finance `referral-committee`
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- **2022-02-22** Assigned Finance sub: Subcommittee #2 `referral-committee`
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- **2022-02-23** Subcommittee recommends reporting (8-Y 0-N)
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- **2022-02-23** Reported from Finance (19-Y 2-N) `committee-passage`
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- **2022-02-25** Read second time `reading-2`
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- **2022-02-28** Read third time `reading-3`
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- **2022-02-28** Passed House (89-Y 9-N 1-A) `passage`
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- **2022-02-28** VOTE: Passage (89-Y 9-N 1-A)
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- **2022-03-02** Enrolled
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- **2022-03-02** Signed by Speaker
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- **2022-03-03** Signed by President
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- **2022-03-04** Impact statement from TAX (SB432ER)
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- **2022-03-11** Enrolled Bill Communicated to Governor on March 11, 2022
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- **2022-03-11** Governor's Action Deadline 11:59 p.m., April 11, 2022
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- **2022-04-07** Approved by Governor-Chapter 154 (effective 9/1/21-see bill) `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/ed944830-44db-41aa-b337-d7701ea6302d`. Confidence: reported (aggregated from official Virginia legislature records).
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