Virginia bills · 2026 Regular Session
Virginia SB 766
Retail Sales and Use Tax; penalty and interest for certain dealers.
- Introduced
- In committee
- Passed Senate
- Passed House
- To Governor
- Became law
Sponsors
- Mark J. Peake (Republican)
Cosponsors (1)
- Joseph P. McNamara (Republican)
Summary
Official abstract published by the Virginia legislature· SUMMARY AS 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.
Text versions
Roll-call votes
State vote data last updated Oct 15, 2026, 4:19 PM.
| Date | Vote | Result | Your legislators |
|---|---|---|---|
| Feb 3, 2026 Senate | Passed by indefinitely in Finance and Appropriations | pass | Set your home in Virginia to see |
Actions
- Feb 3, 2026 · Senate
Passed by indefinitely in Finance and Appropriations (10-Y 5-N) - Jan 29, 2026 · Senate
Fiscal Impact statement From TAX (1/29/2026 10:50 am) - Jan 21, 2026 · Senate
Referred to Committee on Finance and Appropriations - Jan 21, 2026 · Senate
Presented and ordered printed 26105461D