Virginia 2023 Regular Session

Virginia House Bill HB1677

Introduced
1/9/23  
Refer
1/9/23  
Report Pass
1/25/23  
Engrossed
1/30/23  
Refer
2/1/23  
Report Pass
2/14/23  
Enrolled
2/20/23  
Chaptered
3/17/23  

Caption

Retail Sales and Use Tax; diagnostic work for automotive repair and emergency roadside service.

Impact

By enacting HB 1677, the adjustment to the service exemption provisions is designed to ease the financial strain on both automotive repair businesses and their customers. This amendment allows for labor and services rendered during diagnostic work and emergency roadside assistance to be provided without additional sales tax, ultimately making essential automotive services more affordable. The expectation is that this will encourage more people to seek necessary vehicle repairs, thus improving overall vehicle safety and dependability on the roads.

Summary

House Bill 1677 focuses on amending the Code of Virginia to include specific tax exemptions related to automotive repair services. The bill clearly outlines that the service's diagnostic work and emergency roadside assistance are exempt from the retail sales and use tax imposed in Pennsylvania. This bill recognizes the unique nature of the automotive repair industry and seeks to relieve service providers and customers of the additional tax burden associated with these essential services.

Sentiment

The sentiment around HB 1677 appears largely positive, particularly among those in the automotive repair industry. Supporters of the bill argue that it is a sensible move to support both businesses and consumers by streamlining the tax process associated with essential services. However, there may be concerns regarding the potential loss of tax revenue at the state level and whether this could impact funding for public services. Overall, the discussions highlight a business-friendly approach aimed at supporting economic activity in the automotive sector.

Contention

The main points of contention related to HB 1677 center around the implications of altering existing tax codes. While proponents see the bill as a necessary update to support the automotive industry, critics may question the potential repercussions for state revenue. Additionally, discussions likely include a debate on whether such tax exemptions could set a precedent for other industries seeking similar relief, potentially leading to broader economic implications and discussions on equity in tax legislation.

Companion Bills

No companion bills found.

Previously Filed As

VA HB889

Retail Sales and Use Tax; levies tax on following services: admissions, charges for recreation, etc.

VA HB889

Retail Sales and Use tax; levies tax on following services: admissions, charges for recreation, etc.

VA HB1755

Sales and use tax on services and digital personal property.

VA HB263

Retail Sales and Use Tax; accommodations for transients.

VA SB683

Retail Sales and Use Tax; definitions, media-related exemptions.

VA HB1155

Retail Sales and Use Tax; definitions, media-related exemptions.

VA HB1099

Retail Sales & Use Tax, additional local; use of revenues for construction or renovation of schools.

VA SB472

Retail Sales & Use Tax, additional local; use of revenues for construction or renovation of schools.

VA HB1560

Sales and use tax; accommodations for transients.

VA SB1287

Sales and use tax, additional local; taxes to support schools.

Similar Bills

No similar bills found.