SB766Introduced in the Senate
Retail Sales and Use Tax; penalty and interest for certain dealers.
Introduced by Mark Peake, District 8
What does this bill do?
Plain-English breakdown
Writing a plain-English summary of this bill… this can take a few seconds the first time.
Official description
Retail sales and use tax; penalty and interest for certain dealers. Provides that any dealer that (i) is an operator of an event venue that neither provides nor offers overnight stays, (ii) fails to make any sales and use tax return and pay the full amount of such tax for those transactions that include both items that are taxable and nontaxable, and (iii) has demonstrated no willful intent to defraud the Commonwealth shall only be liable for penalty and interest amounts calculated upon the amount of such unpaid tax rather than the amount of the lump sum of the subject transactions.
Where it stands
Passed by indefinitely in Finance and Appropriations (10-Y 5-N)
February 3, 2026
How did lawmakers vote?
SenateStage: Passed by indefinitely in Finance and Appropriations (10-Y 5-N) · February 3, 2026
10
Yes
5
No
0
Absent or Not Voting
15 senators recorded in this Senate vote. Colors show vote categories only, not whether a vote was good or bad.
What do people think?
Citizen Voice
How would you vote on this bill?
An unofficial public opinion poll. It does not affect the bill or the official vote.
One response per device. Location is self-reported and not verified. Results are informal and not a scientific survey.
See how each senator voted
| Senator | District | Vote |
|---|---|---|
| Mark Obenshain | 2 | No |
| Todd Pillion | 6 | No |
| Creigh Deeds | 11 | Yes |
| Louise Lucas | 18 | Yes |
| Aaron Rouse | 22 | Yes |
| Mamie Locke | 23 | Yes |
| Richard Stuart | 25 | No |
| Ryan McDougle | 26 | No |
| Bryce Reeves | 28 | No |
| Jeremy McPike | 29 | Yes |
Bill history
Presented and ordered printed 26105461D
Referred to Committee on Finance and Appropriations
Fiscal Impact statement From TAX (1/29/2026 10:50 am)
Passed by indefinitely in Finance and Appropriations (10-Y 5-N)
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