Legislation - HB0933

Title: Sales and Use Tax - Certificates Indicating Multiple Points of Use - Alterations
Sponsored by: Delegate Wilkins
Status: In the Senate - Hearing 3/31 at 1:00 p.m.
Analysis: Fiscal and Policy Note (Revised)

Synopsis

Authorizing, for purposes of certain laws governing the sales and use tax, a buyer to issue a certain certificate indicating multiple points of use of certain digital codes, digital products, and taxable services under certain circumstances and subject to certain limitations; providing for the application for and denial, renewal, and revocation of an authorization for a buyer to issue multiple points of use certificates; requiring an authorized buyer to provide and a vendor to verify a multiple points of use certificate; etc.

Committees

Original:: Ways and Means Click to view Recorded Media

Opposite:: Budget and Taxation

Committee Testimony

Witness List

Details

Cross-filed with: SB0644

Bill File Type: Regular

Effective Date(s): January 1, 2027

History

Legislation History
Chamber House Calendar Date 2/05/2026 Legislative Date 2/05/2026 Action First Reading Ways and Means Proceedings
Chamber House Calendar Date 2/05/2026 Legislative Date 2/05/2026 Action Hearing 2/26 at 1:00 p.m. Proceedings
Chamber Calendar Date Legislative Date Action Text - First - Sales and Use Tax - Certificates Indicating Multiple Points of Use - Alterations Proceedings
Chamber Calendar Date Legislative Date Action Vote - House - Committee - Ways and Means Proceedings Click to view Recorded Media
Chamber House Calendar Date 3/20/2026 Legislative Date 3/20/2026 Action Favorable with Amendments Report by Ways and Means Proceedings
Chamber House Calendar Date 3/20/2026 Legislative Date 3/07/2026 Action Favorable with Amendments {883323/1 Adopted Proceedings 44AClick to view Recorded Media
Chamber House Calendar Date 3/20/2026 Legislative Date 3/07/2026 Action Second Reading Passed with Amendments Proceedings 44AClick to view Recorded Media
Chamber Calendar Date Legislative Date Action Text - Third - Sales and Use Tax - Certificates Indicating Multiple Points of Use - Alterations Proceedings
Chamber House Calendar Date 3/21/2026 Legislative Date 3/09/2026 Action Third Reading Passed (127-0) Proceedings 46AClick to view Recorded Media
Chamber Senate Calendar Date 3/23/2026 Legislative Date 3/07/2026 Action Referred Budget and Taxation Proceedings 46 Click to view Recorded Media
Chamber Senate Calendar Date 3/25/2026 Legislative Date 3/25/2026 Action Hearing 3/31 at 1:00 p.m. Proceedings

Chamber	Calendar Date	Legislative Date	Action	Proceedings
House	2/05/2026	2/05/2026	First Reading Ways and Means
House	2/05/2026	2/05/2026	Hearing 2/26 at 1:00 p.m.
			Text - First - Sales and Use Tax - Certificates Indicating Multiple Points of Use - Alterations
			Vote - House - Committee - Ways and Means	Click to view Recorded Media
House	3/20/2026	3/20/2026	Favorable with Amendments Report by Ways and Means
House	3/20/2026	3/07/2026	Favorable with Amendments {883323/1 Adopted	44AClick to view Recorded Media
House	3/20/2026	3/07/2026	Second Reading Passed with Amendments	44AClick to view Recorded Media
			Text - Third - Sales and Use Tax - Certificates Indicating Multiple Points of Use - Alterations
House	3/21/2026	3/09/2026	Third Reading Passed (127-0)	46AClick to view Recorded Media
Senate	3/23/2026	3/07/2026	Referred Budget and Taxation	46 Click to view Recorded Media
Senate	3/25/2026	3/25/2026	Hearing 3/31 at 1:00 p.m.

File Code

Subjects

Statutes