1996 Regular Session

SENATE BILL 46

CHAPTER NUMBER: 361 File Code: Taxes - Sales and Use Prior Year Introduction As: HB 853/95 - W&M Crossfiled with: HOUSE BILL 56
Sponsored By:
Senators Currie, Middleton, McFadden, Craig, Ferguson, Hogan, Della, Kasemeyer, and Lawlah
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

Senate Action
7/10
Pre-filed
1/10
First Reading Budget and Taxation
1/11
Hearing 1/19 at 1:00 p.m.
3/20
Favorable Report by Budget and Taxation
3/21
Favorable Report Adopted
Second Reading Passed
3/25
Third Reading Passed (44-2)
4/4
Returned Passed
5/14
Signed by the Governor Chapter 361
House Action
3/24
First Reading Ways and Means
3/26
Hearing 3/28 at 1:00 p.m.
4/4
Favorable Report by Ways and Means
3/30
Favorable Report Adopted
Second Reading Passed
3/31
Third Reading Passed (135-1)
Sponsored by:
Senator Ulysses Currie, District 25
Senator David R. Craig, District 34
Senator George W. Della, Jr., District 47
Senator Timothy R. Ferguson, District 4
Senator Patrick J. Hogan, District 39
Senator Edward J. Kasemeyer, District 12
Senator Gloria Gary Lawlah, District 26
Senator Nathaniel J. McFadden, District 45
Senator Thomas McLain Middleton, District 28
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: None available