HB 978

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1. Line 274, introduced, after notes,

insert

nonperforming loans or other accounts receivable,

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2. Line 279, introduced, after dues

insert

(a) charged by entities exempt under § 501(c)(7) of the Internal Revenue Code if such fees and dues grant access to such facilities, except for charges that are separately stated and billed exclusively for capital reserves or debt service; (b) charged by entities exempt under any other provision of § 501(c) of the Internal Revenue Code other than § 501(c)(7) or charged by residential communities unless such charges by such entities or residential communities are limited to members and their guests and are not marketed or generally available to the public; (c) charged by recreational facilities owned or operated by a governmental entity; and (d) charged by any other entity

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3. Line 285, introduced, after 54.1

insert

or any expense that is considered an expense for medical care under § 213 of the Internal Revenue Code

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4. Line 299, introduced, after remodeling

insert

, except for maintenance and cleaning of vehicles that are rented or part of a commercial fleet

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5. Line 670, introduced, after 54.1

insert

or any expense that is considered an expense for medical care under § 213 of the Internal Revenue Code

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6. Line 671, introduced, after services,

insert

as such term is defined in § 2.2-4301,

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7. Line 671, introduced, after training

strike

the remainder of line 671 and through services on line 672

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8. After line 695, introduced

insert

9. Payment card facilitation services, including credit card interchange fees paid by merchants.

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9. After line 908, introduced

insert

G. Notwithstanding any other provision of this chapter, a person acting as a common carrier, motor carrier, air carrier, or third-party logistics provider, or performing fulfillment services, shall not be deemed a "dealer" or be deemed to have sufficient activity within the Commonwealth to require registration under § 58.1-613, and shall have no obligation to collect or remit any tax imposed under this chapter on any delivery, shipping, freight, transportation, or similar service, provided that the delivery, shipping, freight, transportation, or similar service is furnished as part of a retail sale by another dealer and such dealer shall be responsible for all tax collection and remittance obligations for such sale. This exemption shall not apply when the common carrier, motor carrier, air carrier, third-party logistics provider, or person performing fulfillment services sells such service directly to the purchaser.