Share on LinkedInShare on LinkedIn

ARTICLE · 04 FEBRUARY 2010

"Amazon" Law Introduced In Virginia General Assembly

McGuireWoods LLP
Explore more from McGuireWoods LLP

Virginia has joined the growing list of states that will consider adopting a law to require certain Internet retailers to collect Virginia sales tax from its Virginia customers, even if the retailer is not physically located in Virginia.

United StatesTax
Kenneth Bell
Kenneth Bell
J. Christian Tennant
J. Christian Tennant

Virginia has joined the growing list of states that will consider adopting a law to require certain Internet retailers to collect Virginia sales tax from its Virginia customers, even if the retailer is not physically located in Virginia.

This law, commonly referred to as an "Amazon" law after Internet retailer Amazon.com, has been adopted by New York, North Carolina and Rhode Island. Senate Bill 660, introduced by Sen. Emmett W. Hanger Jr. (Augusta County), is substantively identical to the Amazon laws adopted by New York, North Carolina and Rhode Island.

Among other states, California, Connecticut, Hawaii, Illinois, Maryland, Minnesota and Tennessee have considered legislation to adopt an Amazon law in their respective legislatures. None have adopted an Amazon law, although the legislatures in California and Hawaii passed the legislation only to see their respective governors veto it. In addition to Virginia, Colorado, Mississippi and New Mexico are considering

We operate a free-to-view policy, asking only that you register in order to read all of our content. Please login or register to view the rest of this article.

Register for freeORLog in

Related Articles

Legal Intelligence Newsletters: sign up for the latest legal and regulatory news on your chosen topics

Read more about

Related Comparative Guides

See more popular content from

Article

GENIUS Act Crypto Tax Guide 2025-2026: What US Investors, Businesses, And Taxpayers Need To Know About The New Stablecoin Law, Form 1099-DA, And Digital Asset Regulation

The United States cryptocurrency regulatory landscape has undergone its most dramatic transformation in history. The signing of the GENIUS Act into law on July 18, 2025 — the first comprehensive federal crypto statute ever enacted — marks a before-and-after moment for American digital asset law.
United StatesTax
Rotfleisch & Samulovitch P.C.
Rotfleisch & Samulovitch P.C.
Article

A 5% Wealth Tax? Preparing Clients For California's Billionaire Tax Act

California's proposed Billionaire Tax Act would impose a onetime 5% excise tax on individuals and trusts with assets exceeding $1 billion, creating unprecedented challenges for estate planners. The retroactive application and anti-abuse provisions raise critical questions about the treatment of grantor trusts, non-grantor trusts, and beneficiary interests that deviate significantly from established federal wealth transfer tax principles.
United StatesTax
Withers LLP
Withers LLP
Article

IRS Proposes New Racial Nondiscrimination Regulations For Tax-exempt Private Schools

The US Treasury and IRS have proposed regulations that would eliminate longstanding exceptions allowing tax-exempt private schools to maintain race-conscious admissions and scholarship policies. Following the Supreme Court's decision in Students for Fair Admissions v. Harvard, these rules would apply to all private educational institutions, including K-12 schools not directly affected by that ruling, and could result in loss of tax-exempt status for noncompliance.
United StatesTax
McDermott Will & Schulte
McDermott Will & Schulte
Article

Proposed IRS And Treasury Rules Tie Racial Nondiscrimination To Tax-Exempt Status For Private Schools And Universities

On September 3, 2026, the U.S. Department of the Treasury and the Internal Revenue Service (IRS) issued proposed regulations under Section 501(c)(3) that could materially affect private education in the United States. The proposal would apply a broad nondiscrimination standard based on race, color and national or ethnic origin, with significant implications for private schools, colleges and universities seeking or maintaining tax-exempt status under Section 501(c)(3).
United StatesTax
Buchanan Ingersoll & Rooney
Buchanan Ingersoll & Rooney
Article

Requirements For Municipal Separate Storm Sewer Systems In Virginia

If a county, city or town contributes a pollutant of concern to a waterbody it may need to modify its municipal stormwater management program to meet state and federal National Pollutant Discharge Elimination System (NPDES) regulations. Chesapeake Bay Total Maximum Daily Load (TMDL) and the Virginia Watershed Implementation Plan (WIP) will require MS4 communities to make improvements and retrofits to existing stormwater management programs.
United StatesEnvironment
McGuireWoods LLP
McGuireWoods LLP