1996 Regular Session

HOUSE BILL 56

File Code: Taxes - Sales and Use Prior Year Introduction As: HB 853/95 - W&M Crossfiled with: SENATE BILL 46
Sponsored By:
Delegates Rosapepe, Heller, C. Davis, Bonsack, Howard, Greenip, Healey, C. Mitchell, Shriver, and Ports
Entitled:
Sales and Use Tax - Gross Receipts from Vending Machine Sales

Synopsis:

Specifying that, for sales of tangible personal property or a taxable service through a vending or other self-service machine, the tax rate of 5% must be applied to 95.25% of the gross receipts from the vending machine sales.

Legislative History

House Action
7/10
Pre-filed
1/10
First Reading Ways and Means
1/17
Hearing 1/24 at 2:00 p.m.
3/14
Favorable with Amendments Report by Ways and Means
3/15
Favorable with Amendments Report Adopted
Second Reading Passed with Amendments
3/18
Special Order p.m. session (Del. Morgan) Adopted
Third Reading Passed (136-2)
4/1
Returned Passed
5/23
Governor vetoed - Cross-filed bill was signed
Senate Action
3/19
First Reading Budget and Taxation
4/4
Favorable Report by Budget and Taxation
4/2
Favorable Report Adopted
Second Reading Passed
4/3
Third Reading Passed (40-2)
Sponsored by:
Delegate James C. Rosapepe, District 21
Delegate Rose Mary Hatem Bonsack, District 34
Delegate Clarence Davis, District 45
Delegate Janet Greenip, District 33
Delegate Anne Healey, District 22A
Delegate Henry B. Heller, District 19
Delegate Carolyn J. B. Howard, District 24
Delegate Clarence Mitchell, IV, District 44
Delegate James F. Ports, Jr., District 8
Delegate Mark K. Shriver, District 15
Bill indexed under the following Subjects:
SALES AND USE TAX
VENDING MACHINES
Bill affects the following Statutes:
Tax - General
( 11-104 , 11-301 )

Documents:

Bill Text:
First Reading (PDF), Third Reading (PDF), Enrolled
Fiscal Note: Available (PDF)

Amendments:
House
Number: 545026/1 (PDF) Offered on: MARCH 15, 1996 at: 10:34 Status: Adopted