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2015 Regular Session



Sales and Use Tax - Taxable Price - Accommodations

Sponsored by:

Delegate Hixson


In the Senate - Rereferred to Budget and Taxation

Synopsis:Clarifying the definition of "taxable price" for the State sales and use tax as it applies to the sale or use of an accommodation facilitated by an accommodations intermediary to include the full amount of the consideration paid by a buyer for the sale or use of an accommodation, but not including any tax that is remitted to a taxing authority; altering the definition of "vendor" under the State sales and use tax to include an accommodations intermediary; defining specified terms; and making a conforming change.
Analysis:Fiscal and Policy Note (Revised)
All Sponsors:Delegates Hixson, Branch, Carr, Cullison, Dumais, Frick, Gutierrez, Kaiser, Luedtke, Moon, Platt, S. Robinson, Turner, and M. Washington
Additional Facts:Cross-filed with: SB0190
Bill File Type: Regular
Effective Date(s): July 1, 2015
Ways and Means  View Committee HearingBudget and Taxation
Broad Subject(s):Taxes - Sales and Use
Narrow Subject(s):Agents and Brokers
Electronic Commerce -see also- Electronic Funds Transfer
Fees -see also- Attys' Fees; Devt Fees & Taxes; Reimb Rates
Hotels and Motels
Prices -see also- Consumer Price Index
Sales and Use Tax
Statutes:Article - Tax - General

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October 24, 2017 4:45 P.M.