HB 1474

Virginia House of Delegates bill in Session 2026.

Status: failed. Latest action: February 18, 2026.

Retail Sales and Use Tax; exceptions for aircraft dealers.

Bill ID VA-2026-HB-1474
Session 2026
Status failed
Committee Finance
House of Delegates failed 2026-02-18
Summary

Virginia aircraft sales and use tax; exception for dealers. Provides that the tax levied and imposed upon the retail sale of every aircraft sold in the Commonwealth and upon the use in the Commonwealth of any aircraft required to be licensed by the Department of Aviation under the Virginia Aircraft Sales and Use Tax Act shall not apply to such sale or use by a dealer, defined under law as any person owning five or more aircraft during the calendar year who the Tax Commissioner finds is in the regular business of selling aircraft. The bill contains technical amendments.

Sponsor
O'Quinn
Official Source Back to Bills
Actions Timeline
Date Event Detail
0000-00-00 Status failed
2026-01-23 Introduced Bill introduced
2026-02-18 Latest Action H Left in Finance
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