SB 766 VA

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Introduced

Retail sales and use tax; penalty and interest for certain dealers. Provides that any dealer that (i) is an operator of an event venue that neither provides nor offers overnight stays, (ii) fails to make any sales and use tax return and pay the full amount of such tax for those transactions that include both items that are taxable and nontaxable, and (iii) has demonstrated no willful intent to defraud the Commonwealth shall only be liable for penalty and interest amounts calculated upon the amount of such unpaid tax rather than the amount of the lump sum of the subject transactions.

• Mark J. Peake Republican · primary

1. Jan 21, 2026 Presented and ordered printed 26105461D · upper
2. Jan 21, 2026 Referred to Committee on Finance and Appropriations · upper
3. Jan 29, 2026 Fiscal Impact statement From TAX (1/29/2026 10:50 am) · upper
4. Feb 3, 2026 Passed by indefinitely in Finance and Appropriations (10-Y 5-N) · upper

The published texts of this bill as it moves through the legislature. Each links to the official document on the state legislature site. Data from OpenStates.

• Introduced · PDF
• Introduced · HTML