HB1474Introduced in the House of Delegates
Retail Sales and Use Tax; exceptions for aircraft dealers.
Introduced by Israel O'Quinn, District 44
What does this bill do?
Plain-English breakdown
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Official description
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.
Where it stands
Left in Finance
February 18, 2026
How did lawmakers vote?
No recorded vote is available for this bill yet.
What do people think?
Citizen Voice
How would you vote on this bill?
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Bill history
Presented and ordered printed 26105593D
Referred to Committee on Finance
Assigned HFIN sub: Subcommittee #2
Fiscal Impact statement From TAX (2/8/2026 6:49 pm)
House subcommittee offered
Left in Committee Finance
Left in Finance
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