Language Page 381, following line 35, insert:"SALES AND USE TAX COLLECTIONS FROM OUT-OF-STATE ENTITIESFor purposes of Virginia's retail sales and use taxes (§ 58.1-600 et seq. of the Code of Virginia), a dealer as defined or described under § 58.1-612 of the Code of Virginia shall be presumed to be soliciting or transacting business by an independent contractor, agent, or other representative, if the dealer enters into an agreement with a resident of the Commonwealth under which the resident, for a commission or other consideration, directly or indirectly refers potential customers, whether by a link on an Internet site or otherwise, to the dealer if the cumulative gross receipts from sales by the dealer to purchasers in the Commonwealth who are referred to the dealer by all residents with this type of agreement with the dealer are in excess of $10,000 during the preceding four quarterly periods. A dealer to which such presumption applies shall be deemed to have sufficient activity within the Commonwealth so as to require the dealer to register under § 58.1-613 of the Code of Virginia and to collect the tax imposed under or pursuant to Chapter 6 (§ 58.1-600 et seq.) of Title 58.1 of the Code of Virginia. This presumption may be rebutted by proof that the resident with whom the dealer has an agreement did not engage in any solicitation in the Commonwealth on behalf of the dealer that would satisfy the nexus requirement of the United States Constitution during the four quarterly periods in question."
Explanation(This amendment requires certain out-of-state entities to collect and remit Virginia's sales and use tax when doing business in Virginia.)