Legislation

Title: Taxation – Tobacco Tax, Sales and Use Tax, and Digital Advertising Gross Revenues Tax
Sponsored by: Senators Miller and Ferguson
Status: In the Senate - Second Reading Passed with Amendments
Analysis: Fiscal and Policy Note (Revised)

Synopsis

Altering the definition of "other tobacco products" to include certain consumable products and the components or parts of those products and to exclude certain other products; altering the sales and use tax rate imposed on sales of certain electronic smoking devices and vaping liquid; altering the tobacco tax rate for certain cigarettes and other tobacco products; imposing a tax on annual gross revenues derived from digital advertising services, including advertisement services on a digital interface in the State; etc.

Committees

Original:: Budget and Taxation

Committee Testimony

Witness List

Details

Cross-filed with: HB0695

Bill File Type: Regular

Effective Date(s): July 1, 2020, July 1, 2021

History

Legislation History
Chamber Senate Calendar Date 1/08/2020 Legislative Date 1/08/2020 Action First Reading Budget and Taxation Proceedings
Chamber Calendar Date Legislative Date Action Text - First - Digital Advertising Gross Revenues - Taxation Proceedings
Chamber Senate Calendar Date 1/20/2020 Legislative Date 1/20/2020 Action Hearing 1/29 at 1:00 p.m. Proceedings
Chamber Calendar Date Legislative Date Action Vote - Senate - Committee - Budget and Taxation Proceedings
Chamber Senate Calendar Date 3/13/2020 Legislative Date 3/13/2020 Action Favorable with Amendments Report by Budget and Taxation Proceedings
Chamber Senate Calendar Date 3/13/2020 Legislative Date 3/08/2020 Action Favorable with Amendments {839438/1 Proceedings 47A
Chamber Senate Calendar Date 3/13/2020 Legislative Date 3/08/2020 Action Motion Laid Over (Senator Rosapepe) Adopted Proceedings 47A
Chamber Senate Calendar Date 3/14/2020 Legislative Date 3/09/2020 Action Favorable with Amendments {839438/1 Proceedings 48
Chamber Senate Calendar Date 3/14/2020 Legislative Date 3/09/2020 Action Committee Amendment Withdrawn Proceedings 48
Chamber Senate Calendar Date 3/14/2020 Legislative Date 3/09/2020 Action Substitute Committee Amendment {839438/2 Adopted Proceedings 48
Chamber Senate Calendar Date 3/14/2020 Legislative Date 3/09/2020 Action Favorable with Amendments Adopted Proceedings 48
Chamber Senate Calendar Date 3/14/2020 Legislative Date 3/09/2020 Action Second Reading Passed with Amendments Proceedings 48
Chamber Calendar Date Legislative Date Action Text - Third - Taxation – Tobacco Tax, Sales and Use Tax, and Digital Advertising Gross Revenues Tax Proceedings

Chamber	Calendar Date	Legislative Date	Action	Proceedings
Senate	1/08/2020	1/08/2020	First Reading Budget and Taxation
			Text - First - Digital Advertising Gross Revenues - Taxation
Senate	1/20/2020	1/20/2020	Hearing 1/29 at 1:00 p.m.
			Vote - Senate - Committee - Budget and Taxation
Senate	3/13/2020	3/13/2020	Favorable with Amendments Report by Budget and Taxation
Senate	3/13/2020	3/08/2020	Favorable with Amendments {839438/1	47A
Senate	3/13/2020	3/08/2020	Motion Laid Over (Senator Rosapepe) Adopted	47A
Senate	3/14/2020	3/09/2020	Favorable with Amendments {839438/1	48
Senate	3/14/2020	3/09/2020	Committee Amendment Withdrawn	48
Senate	3/14/2020	3/09/2020	Substitute Committee Amendment {839438/2 Adopted	48
Senate	3/14/2020	3/09/2020	Favorable with Amendments Adopted	48
Senate	3/14/2020	3/09/2020	Second Reading Passed with Amendments	48
			Text - Third - Taxation – Tobacco Tax, Sales and Use Tax, and Digital Advertising Gross Revenues Tax

File Code

Subjects

Statutes