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Virginia bills · 2026 Regular Session

Virginia HB 1474

Retail Sales and Use Tax; exceptions for aircraft dealers.

  1. Introduced
  2. In committee
  3. Passed House
  4. Passed Senate
  5. To Governor
  6. Became law

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Summary

Official abstract published by the Virginia legislature· SUMMARY AS INTRODUCED

Virginia aircraft sales and use tax; exception for dealers. Provides that the tax levied and imposed upon the retail sale of every aircraft sold in the Commonwealth and upon the use in the Commonwealth of any aircraft required to be licensed by the Department of Aviation under the Virginia Aircraft Sales and Use Tax Act shall not apply to such sale or use by a dealer, defined under law as any person owning five or more aircraft during the calendar year who the Tax Commissioner finds is in the regular business of selling aircraft. The bill contains technical amendments.

Text versions

Roll-call votes

No recorded votes on this bill.

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