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2024 Session

Budget Bill - SB30 (Introduced)

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Discounts and Allowances

Item 3-5.06

Item 3-5.06

§ 3-5.06 DISCOUNTS AND ALLOWANCES


A. Notwithstanding any other provision of law, effective beginning with the return for June 2010, due July 2010, and ending with the return for December 2024, due January 2025, the compensation allowed under § 58.1-622, Code of Virginia, shall be suspended for any dealer required to remit the tax levied under §§ 58.1-603 and 58.1-604, Code of Virginia, by electronic funds transfer pursuant to § 58.1-202.1, Code of Virginia, and the compensation available to all other dealers shall be limited to the following percentages of the first three percent of the tax levied under §§ 58.1-603 and 58.1-604, Code of Virginia:


Monthly Taxable Sales

Percentage

$0 to $62,500

1.6%

$62,501 to $208,000

1.2%

$208,001 and above

0.8%


B. Notwithstanding any other provision of law, effective beginning with the return for January 2025, due February 2025, the compensation allowed under § 58.1-622, Code of Virginia, shall be suspended for any dealer required to remit the tax levied under §§ 58.1-603 and 58.1-604, Code of Virginia, by electronic funds transfer pursuant to § 58.1-202.1, Code of Virginia, and the compensation available to all other dealers shall be limited to the following percentages of the first three percent of the tax levied under §§ 58.1-603 and 58.1-604, Code of Virginia:



Monthly Taxable Sales

Percentage

$0 to $62,500

3.2%

$62,501 to $208,000

2.4%

$208,001 and above

1.6%


C. Notwithstanding any other provision of law, effective beginning with the return for June 2010, due July 2010, the compensation available under §§ 58.1-642, 58.1-656, 58.1-1021.03, and 58.1-1730, Code of Virginia, shall be suspended.


D. Beginning with the return for June 2011, due July 2011, the compensation under § 58.1-1021.03 shall be reinstated.