# Virginia SB983: Retail Sales and Use Tax; dealer discount.

Virginia SB983, Retail Sales and Use Tax; dealer discount., is a 2025 Regular Session Senate bill sponsored by Tammy Brankley Mulchi (Republican); status failed, last action 2025-02-05 (Left in Finance and Appropriations) (as of 2026-10-17).

- Canonical: https://policyrisk.com/state-bill/VA-SB983-2025
- As of: 2026-10-17
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: Virginia SB983
- State: Virginia
- Session: 2025 Regular Session
- Title: Retail Sales and Use Tax; dealer discount.
- Status: failed
- Chamber: Senate
- Introduced: 2025-01-07
- Last action: 2025-02-05, Left in Finance and Appropriations
- Sponsor: Tammy Brankley Mulchi (Republican)
- Cosponsors: 0
- Touches household money: no
- Economic provisions PRIA read: 0

## Summary

Sales and use tax; dealer discount. Provides that the dealer discount deduction for state retail sales and use tax that the dealer accounts for in submitting his return and paying the amount due, beginning July 1, 2025, will be six percent of the first three percent of the tax imposed. Under current law, the dealer discount is allowed as a deduction from the first three percent of the state retail sales and use tax that the dealer accounts for in submitting his return and paying the amount due in the following percentages: four percent, if the monthly taxable sales of the dealer are $0 to $62,500; three percent, if the monthly taxable sales of the dealer are $62,501 to $208,000; and two percent if the monthly taxable sales of the dealer are $208,001 and above.

## Bill overview

No economic impacts identified for this bill.

## Sponsors and cosponsors

- Sponsor: Tammy Brankley Mulchi (Republican), Senate

## Actions (4)

- 2025-02-05: Left in Finance and Appropriations (Senate)
- 2025-01-19: Impact statement from TAX (SB983) (Senate)
- 2025-01-07: Referred to Committee on Finance and Appropriations (Senate)
- 2025-01-07: Prefiled and ordered printed; Offered 01-08-2025 25101234D (Senate)

## Bill text

- Introduced, 2025-01-07: [HTML](https://lis.blob.core.windows.net/files/1014719.HTML), [PDF](https://lis.blob.core.windows.net/files/1014718.PDF)

## Related bills

- HR671: Commending JR's Auto Care. (adopted)
- SB941: Robbery; use of air or gas operated weapon, etc., penalty. (failed)
- HB1746: Public safety officer; definition. (failed)
- HB1600: Budget Bill. (failed)
- SB1449: Data centers; site assessment for high energy use facility. (failed)
- HB1609: Essential health benefits benchmark plan; Commission to consider coverage for infertility treatment. (to governor)

## Sources
- [Introduced (HTML)](https://lis.blob.core.windows.net/files/1014719.HTML)
- [Introduced (PDF)](https://lis.blob.core.windows.net/files/1014718.PDF)

## Related
- [HR671: Commending JR's Auto Care.](https://policyrisk.com/state-bill/VA-HR671-2025)
- [SB941: Robbery; use of air or gas operated weapon, etc., penalty.](https://policyrisk.com/state-bill/VA-SB941-2025)
- [HB1746: Public safety officer; definition.](https://policyrisk.com/state-bill/VA-HB1746-2025)
- [HB1600: Budget Bill.](https://policyrisk.com/state-bill/VA-HB1600-2025)
- [SB1449: Data centers; site assessment for high energy use facility.](https://policyrisk.com/state-bill/VA-SB1449-2025)
- [HB1609: Essential health benefits benchmark plan; Commission to consider coverage for i…](https://policyrisk.com/state-bill/VA-HB1609-2025)
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- [Virginia state hub](https://policyrisk.com/states/virginia)
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Source: PRIA, https://policyrisk.com/state-bill/VA-SB983-2025 (as of 2026-10-17).