VA SB 766
Status unknownRetail Sales and Use Tax; penalty and interest for certain dealers.
Virginia · 2026 Regular Session · upper
Quick answers
Did VA SB 766 pass?
The current status of VA SB 766 is not known from the official record. Latest recorded action (2026-02-03): Passed by indefinitely in Finance and Appropriations (10-Y 5-N)
What is VA SB 766 about?
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.
Who sponsors VA SB 766?
Mark J. Peake is the primary sponsor of VA SB 766, joined by 1 cosponsor.
Description
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.
- Introduced
- 2026-01-21
- Latest action
- 2026-02-03 — Passed by indefinitely in Finance and Appropriations (10-Y 5-N)
- Bill type
- bill
- Last updated
- —
Sponsors
- Mark J. Peakeprimary
- Joseph P. McNamaracosponsor
Committees
Not provided by source.
Action timeline
2026-01-21
Presented and ordered printed 26105461D
introduction
2026-01-21
Referred to Committee on Finance and Appropriations
referral-committee
2026-01-29
Fiscal Impact statement From TAX (1/29/2026 10:50 am)
2026-02-03
Passed by indefinitely in Finance and Appropriations (10-Y 5-N)
deferral
Versions
Documents
Votes
Passed by indefinitely in Finance and Appropriations
2026-02-03 · pass · 10-5
Member-level votes (15)
- L. Louise Lucas: yes
- R. Creigh Deeds: yes
- Mamie E. Locke: yes
- David W. Marsden: yes
- Adam P. Ebbin: yes
- Ryan T. McDougle: no
- Mark D. Obenshain: no
- Richard H. Stuart: no
- Bryce E. Reeves: no
- Barbara A. Favola: yes
- Scott A. Surovell: yes
- Jeremy S. McPike: yes
- Jennifer B. Boysko: yes
- Todd E. Pillion: no
- Aaron R. Rouse: yes
Related bills
No related bills recorded for this bill.
Official source
Attribution
Data from openstates_bulk_csv, retrieved 2026-07-24T05:35:59.552682Z
Inspect retained evidence for changes recorded after evidence tracking began:
Use this data
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Known limitations
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