Fabio
104 lines
6.9 KiB
Markdown
104 lines
6.9 KiB
Markdown
---
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type: "Bill"
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title: "Tobacco products tax; remote retail sales."
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description: "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 HB 1199."
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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 748"
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citation: "Virginia SB 748 (2022)"
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classification: ["bill"]
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subjects: []
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status: "enacted"
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primary_sponsors: ["Ryan T. McDougle"]
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version_count: 5
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action_count: 37
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vote_count: 7
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first_action: "2022-01-21"
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last_action: "2022-04-27"
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source: "openstates"
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source_identifier: "ocd-bill/66e4a326-65a9-4e5d-9883-8e7c740c5621"
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source_url: "https://lis.virginia.gov/cgi-bin/legp604.exe?221+sum+SB748"
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source_hash: "f59087eec376689b76e218c2528203ffccb5ffabd34e2b346f3a868e930d4b0b"
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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 748 (2022) — Tobacco products tax; remote retail sales.
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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 HB 1199.
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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. **CHAP0738** (committee substitute) — [source](https://lis.virginia.gov/cgi-bin/legp604.exe?221+ful+CHAP0738)
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2. **Presented and ordered printed 22104299D** (committee substitute) — [source](https://lis.virginia.gov/cgi-bin/legp604.exe?221+ful+SB748)
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3. **Printed as engrossed 22104299D-E** (committee substitute) — [source](https://lis.virginia.gov/cgi-bin/legp604.exe?221+ful+SB748E)
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4. **SB748ER** (committee substitute) — [source](https://lis.virginia.gov/cgi-bin/legp604.exe?221+ful+SB748ER)
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5. **SB748ER2** (committee substitute) — [source](https://lis.virginia.gov/cgi-bin/legp604.exe?221+ful+SB748ER2)
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## Votes
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- Read third time and passed Senate (39-Y 0-N) — **39–0** (pass) · upper
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- Senate concurred in Governor's recommendation (40-Y 0-N) — **40–0** (pass) · upper
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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 with amendments (16-Y 0-N) — **16–0** (pass) · upper
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- VOTE: Adoption (100-Y 0-N) — **99–0** (pass) · lower
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- Reported from Finance (22-Y 0-N) — **22–0** (pass) · lower
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- Constitutional reading dispensed (40-Y 0-N) — **40–0** (pass) · upper
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## Sponsors
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- Ryan T. McDougle — primary (person)
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## Timeline
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The legislative action history — every referral, reading, and vote.
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- **2022-01-21** Presented and ordered printed 22104299D `introduction`
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- **2022-01-21** Referred to Committee on Finance and Appropriations `referral-committee`
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- **2022-01-27** Impact statement from TAX (SB748)
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- **2022-02-01** Senate committee, floor amendments and substitutes offered
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- **2022-02-01** Reported from Finance and Appropriations with amendments (16-Y 0-N) `committee-passage`
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- **2022-02-02** Constitutional reading dispensed (40-Y 0-N)
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- **2022-02-03** Read second time `reading-2`
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- **2022-02-03** Reading of amendments waived
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- **2022-02-03** Committee amendments agreed to
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- **2022-02-03** Engrossed by Senate as amended SB748E
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- **2022-02-03** Printed as engrossed 22104299D-E
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- **2022-02-04** Read third time and passed Senate (39-Y 0-N) `passage, reading-3`
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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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- **2022-02-18** Impact statement from TAX (SB748E)
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- **2022-02-21** Reported from Finance (22-Y 0-N) `committee-passage`
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- **2022-02-23** Read second time `reading-2`
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- **2022-02-24** Read third time `reading-3`
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- **2022-02-24** Passed House BLOCK VOTE (99-Y 0-N) `passage`
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- **2022-02-24** VOTE: Block Vote Passage (99-Y 0-N)
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- **2022-02-28** Enrolled
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- **2022-02-28** Signed by President
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- **2022-02-28** Signed by Speaker
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- **2022-03-01** Impact statement from TAX (SB748ER)
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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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- **2022-04-11** Governor's recommendation received by Senate
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- **2022-04-27** Senate concurred in Governor's recommendation (40-Y 0-N)
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- **2022-04-27** House concurred in Governor's recommendation BLOCK VOTE (100-Y 0-N)
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- **2022-04-27** VOTE: Adoption (100-Y 0-N)
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- **2022-04-27** Governor's recommendation adopted
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- **2022-04-27** Reenrolled
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- **2022-04-27** Reenrolled bill text (SB748ER2)
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- **2022-04-27** Signed by President as reenrolled
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- **2022-04-27** Signed by Speaker as reenrolled
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- **2022-04-27** Enacted, Chapter 738 (effective 7/1/22) `became-law`
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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/66e4a326-65a9-4e5d-9883-8e7c740c5621`. Confidence: reported (aggregated from official Virginia legislature records).
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