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VA HB1474

Bill

Status

Introduced

1/23/2026

Primary Sponsor

Israel O'Quinn

Click for details

Origin

House of Delegates

2026 Regular Regular Session

AI Summary

  • Exempts aircraft purchased for resale by dealers from Virginia's 2% aircraft sales and use tax
  • Amends § 58.1-1502 of the Code of Virginia governing aircraft taxation
  • Current law imposes 2% tax on retail aircraft sales in Virginia and on aircraft licensed for use in the state
  • Dealers holding aircraft inventory for resale would no longer pay the tax at acquisition, with tax collected only upon final retail sale to end purchaser
  • Offered for consideration on February 10, 2026, sponsored by Delegate O'Quinn

Legislative Description

Retail Sales and Use Tax; exceptions for aircraft dealers.

Last Action

Left in Finance

2/18/2026

Committee Referrals

Finance2/18/2026
Finance: Subcommittee #22/6/2026
Finance1/23/2026

Full Bill Text

No bill text available