Fabio
94 lines
5.1 KiB
Markdown
94 lines
5.1 KiB
Markdown
---
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type: "Bill"
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title: "Cigarette tax, local; identifying unsold inventory, localities that increase taxes."
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description: "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."
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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 25"
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citation: "Virginia SB 25 (2022)"
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classification: ["bill"]
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subjects: []
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status: "enacted"
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primary_sponsors: ["Frank M. Ruff, Jr."]
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version_count: 4
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action_count: 28
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vote_count: 7
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first_action: "2021-12-22"
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last_action: "2022-04-08"
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source: "openstates"
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source_identifier: "ocd-bill/a88ebcde-823b-48c7-87b6-1dc7938578e7"
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source_url: "https://lis.virginia.gov/cgi-bin/legp604.exe?221+sum+SB25"
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source_hash: "1185dc947c01fa859431d8654161105fafa4cf637905132b14451cbd2489ebae"
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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 25 (2022) — Cigarette tax, local; identifying unsold inventory, localities that increase taxes.
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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.
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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. **CHAP0223** (committee substitute) — [source](https://lis.virginia.gov/cgi-bin/legp604.exe?221+ful+CHAP0223)
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2. **Committee substitute printed 22106925D-H1** (committee substitute) — [source](https://lis.virginia.gov/cgi-bin/legp604.exe?221+ful+SB25H1)
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3. **Prefiled and ordered printed; offered 01/12/22 22101773D** (committee substitute) — [source](https://lis.virginia.gov/cgi-bin/legp604.exe?221+ful+SB25)
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4. **SB25ER** (committee substitute) — [source](https://lis.virginia.gov/cgi-bin/legp604.exe?221+ful+SB25ER)
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## Votes
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- VOTE: Block Vote Passage (99-Y 0-N) — **98–0** (pass) · lower
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- Reported from Finance and Appropriations (16-Y 0-N) — **16–0** (pass) · upper
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- House substitute agreed to by Senate (36-Y 3-N) — **36–3** (pass) · upper
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- Constitutional reading dispensed (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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- Read third time and passed Senate (40-Y 0-N) — **40–0** (pass) · upper
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- Reported from Finance with substitute (21-Y 0-N) — **21–0** (pass) · lower
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## Sponsors
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- Frank M. Ruff, Jr. — primary (person)
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## Timeline
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The legislative action history — every referral, reading, and vote.
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- **2021-12-22** Prefiled and ordered printed; offered 01/12/22 22101773D `introduction`
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- **2021-12-22** Referred to Committee on Finance and Appropriations `referral-committee`
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- **2022-01-18** Impact statement from TAX (SB25)
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- **2022-01-19** Reported from Finance and Appropriations (16-Y 0-N) `committee-passage`
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- **2022-01-20** Constitutional reading dispensed (40-Y 0-N)
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- **2022-01-20** Constitutional reading dispensed (40-Y 0-N)
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- **2022-01-21** Read second time and engrossed `reading-2`
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- **2022-01-24** Read third time and passed Senate (40-Y 0-N) `passage, reading-3`
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- **2022-02-22** Placed on Calendar
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- **2022-02-22** Read first time `reading-1`
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- **2022-02-22** Referred to Committee on Finance `referral-committee`
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- **2022-02-23** Reported from Finance with substitute (21-Y 0-N) `committee-passage`
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- **2022-02-23** Committee substitute printed 22106925D-H1 `substitution`
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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** Committee substitute agreed to 22106925D-H1
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- **2022-02-28** Engrossed by House - committee substitute SB25H1
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- **2022-02-28** Passed House with substitute BLOCK VOTE (99-Y 0-N) `passage`
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- **2022-02-28** VOTE: Block Vote Passage (99-Y 0-N)
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- **2022-03-02** House substitute agreed to by Senate (36-Y 3-N)
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- **2022-03-02** Title replaced 22106925D-H1
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- **2022-03-07** Enrolled
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- **2022-03-08** Impact statement from TAX (SB25ER)
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- **2022-03-08** Signed by President
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- **2022-03-08** Signed by Speaker
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- **2022-03-22** Enrolled Bill Communicated to Governor on March 22, 2022
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- **2022-03-22** Governor's Action Deadline 11:59 p.m., April 11, 2022
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- **2022-04-08** Approved by Governor-Chapter 223 (effective 7/1/22) `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/a88ebcde-823b-48c7-87b6-1dc7938578e7`. Confidence: reported (aggregated from official Virginia legislature records).
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