Fabio
80 lines
3.9 KiB
Markdown
80 lines
3.9 KiB
Markdown
---
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type: "Bill"
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title: "Retail Sales and Use Tax; exemption, nonprofits, limited liability companies."
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description: "Provides that, for purposes of the retail sales and use tax exemption for nonprofit organizations, the exemption is available to a single member limited liability company whose sole member is a nonprofit organization."
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jurisdiction: "us/states/va"
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legislature: "Virginia General Assembly"
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session: "2019"
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identifier: "HB 1950"
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citation: "Virginia HB 1950 (2019)"
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classification: ["bill"]
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subjects: ["Charitable", "Civic and Volunteer Institutions and Organizations", "Sales and Use Tax", "Taxation"]
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status: "enacted"
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primary_sponsors: ["Michael J. Webert"]
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version_count: 4
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action_count: 16
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vote_count: 5
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first_action: "2019-01-06"
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last_action: "2019-02-15"
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source: "openstates"
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source_identifier: "ocd-bill/00f1df2b-d5aa-4dfa-968e-ab8c342bc921"
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source_url: "http://lis.virginia.gov/cgi-bin/legp604.exe?191+sum+HB1950"
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source_hash: "c5bd9131718bc6edd074c31ec4814dfdbd6e88eaf5375893d5bafa3c24acb76d"
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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 HB 1950 (2019) — Retail Sales and Use Tax; exemption, nonprofits, limited liability companies.
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Provides that, for purposes of the retail sales and use tax exemption for nonprofit organizations, the exemption is available to a single member limited liability company whose sole member is a nonprofit organization.
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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. **Governor: Acts of Assembly Chapter text (CHAP0020)** (committee substitute) — [source](http://lis.virginia.gov/cgi-bin/legp604.exe?191+ful+CHAP0020)
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2. **House: Bill text as passed House and Senate (HB1950ER)** (committee substitute) — [source](http://lis.virginia.gov/cgi-bin/legp604.exe?191+ful+HB1950ER)
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3. **House: Committee substitute printed 19104854D-H1** (committee substitute) — [source](http://lis.virginia.gov/cgi-bin/legp604.exe?191+ful+HB1950H1)
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4. **House: Prefiled and ordered printed; offered 01/09/19 19101479D** (committee substitute) — [source](http://lis.virginia.gov/cgi-bin/legp604.exe?191+ful+HB1950)
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## Votes
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- Constitutional reading dispensed — **39–0** (pass) · upper
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- Reported from Finance with substitute — **22–0** (pass) · lower
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- Reported from Finance — **13–0** (pass) · upper
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- Read third time and passed House BLOCK VOTE — **97–0** (pass) · lower
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- Passed Senate — **40–0** (pass) · upper
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## Sponsors
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- Michael J. Webert — primary (person)
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## Timeline
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The legislative action history — every referral, reading, and vote.
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- **2019-01-06** Prefiled and ordered printed; offered 01/09/19 19101479D `introduction`
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- **2019-01-06** Referred to Committee on Finance `referral-committee`
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- **2019-01-23** Read first time `reading-1`
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- **2019-01-24** Read second time `reading-2`
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- **2019-01-24** Committee substitute agreed to 19104854D-H1
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- **2019-01-24** Engrossed by House - committee substitute HB1950H1
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- **2019-01-25** Read third time and passed House BLOCK VOTE (97-Y 0-N) `passage, reading-3`
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- **2019-01-28** Constitutional reading dispensed
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- **2019-01-28** Referred to Committee on Finance `referral-committee`
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- **2019-02-07** Read third time `reading-3`
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- **2019-02-11** Enrolled
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- **2019-02-11** Signed by Speaker
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- **2019-02-11** Signed by President
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- **2019-02-12** Enrolled Bill communicated to Governor on February 12, 2019
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- **2019-02-12** Governor's Action Deadline Midnight, February 19, 2019
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- **2019-02-15** Approved by Governor-Chapter 20 (effective 7/1/19) `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/00f1df2b-d5aa-4dfa-968e-ab8c342bc921`. Confidence: reported (aggregated from official Virginia legislature records).
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