Retail Sales And Use Tax
Virginia 2023 Regular Session
Retail Sales and Use Tax; removes June 30, 2035, sunset on local exemption for data centers. [SB-1294]
Retail sales and use tax; exemptions; data centers. Removes the June 30, 2035, sunset on the local sales and use tax exemption for data centers.
Sponsored by: Sen. Bill DeSteph
Failed To Report (defeated) In Finance And Appropriations (7-y 9-n) on 02/01/2023
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Gettr Virginia 2022 Special I
RS&UT; exemption for food purchased for human consumption & essential personal hygiene products. [HB-90]
Sales tax; exemption for food purchased for human consumption and essential personal hygiene products. Provides a state sales and use tax exemption beginning January 1, 2023, for food purchased for human consumption and essential personal hygiene products. The bill also provides, beginning February 1, 2023, an allocation of state revenues to fund the distribution to localities for educational funding that would have been distributed to them absent the exemption created by the bill. Under current law, such products are taxed at a reduced state sales
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Sponsored by: Rep. Mark Keam
Governor: Acts Of Assembly Chapter Text (chap0005) on 08/04/2022
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Virginia 2022 Special I
RS&UT; exemption for food purchased for human consumption & essential personal hygiene products. [SB-451]
Sales tax; exemption for food purchased for human consumption and essential personal hygiene products. Provides a state sales and use tax exemption beginning January 1, 2023, for food purchased for human consumption and essential personal hygiene products. The bill also provides, beginning February 1, 2023, an allocation of state revenues to fund the distribution to localities for educational funding that would have been distributed to them absent the exemption created by the bill. Under current law, such products are taxed at a reduced state sales
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Sponsored by: Sen. Adam Ebbin
Governor: Acts Of Assembly Chapter Text (chap0004) on 08/04/2022
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Virginia 2022 Regular Session
Retail Sales and Use Tax; extends sunset date for exemption of aircraft components. [SB-701]
Sales and use tax exemption; aircraft components. Extends the sunset date for the sales and use tax exemption for parts, engines, and supplies used for maintaining, repairing, or reconditioning aircraft or any aircraft's avionics system, engine, or component parts from July 1, 2022, to July 1, 2025. The bill also restricts the exemption for manned systems to aircraft with a maximum takeoff weight of at least 2,400 pounds.
Sponsored by: Sen. Jennifer Kiggans
Governor: Acts Of Assembly Chapter Text (chap0228) on 04/08/2022
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Virginia 2022 Regular Session
Retail Sales and Use Tax; extends sunset date for exemption of aircraft components. [HB-462]
Sales and use tax exemption; aircraft components. Extends the sunset date for the sales and use tax exemption for parts, engines, and supplies used for maintaining, repairing, or reconditioning aircraft or any aircraft's avionics system, engine, or component parts from July 1, 2022, to July 1, 2025. The bill also restricts the exemption for manned systems to aircraft with a maximum takeoff weight of at least 2,400 pounds.
Sponsored by: Rep. Dave LaRock
Governor: Acts Of Assembly Chapter Text (chap0008) on 03/02/2022
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Virginia 2021 Special I
Retail Sales and Use Tax; exemption for personal protective equipment. [SB-1403]
Sales tax; exemption for personal protective equipment; emergency. Establishes a retail sales and use tax exemption for personal protective equipment, defined in the bill. The exemption is available to any business that has in place a COVID-19 safety protocol that complies with the Emergency Temporary Standard promulgated by the Virginia Department of Labor and Industry and that meets other criteria. The exemption sunsets on the first day following the expiration of the last executive order issued by the Governor related to the COVID-19 pandemic
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Sponsored by: Sen. John Bell
Governor: Acts Of Assembly Chapter Text (chap0056) on 03/11/2021
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Virginia 2021 Special I
Retail Sales and Use Tax; exemption for personal protective equipment. [HB-2185]
Sales tax; exemption for personal protective equipment; emergency. Establishes a retail sales and use tax exemption for personal protective equipment, defined in the bill. The exemption is available to any business that has in place a COVID-19 safety protocol that complies with the Emergency Temporary Standard promulgated by the Virginia Department of Labor and Industry and that meets other criteria. The exemption sunsets on the first day following the expiration of the last executive order issued by the Governor related to the COVID-19 pandemic
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Sponsored by: Rep. Robert Bell
Governor: Acts Of Assembly Chapter Text (chap0055) on 03/11/2021
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Virginia 2021 Special I
Retail sales and transient occupancy taxes; room rentals. [SB-1398]
Retail sales and transient occupancy taxes on room rentals. Provides that retail sales and hotel taxes on transient room rentals shall be computed on the basis of the total charges or the total price paid for the use or possession of the room. For those cases in which a hotel or similar establishment contracts with an intermediary to facilitate the sale of the room and the intermediary charges the customer for the room and such facilitation efforts, the bill requires the intermediary to separately state the taxes on the bill or invoice provided
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Sponsored by: Sen. Adam Ebbin
Governor: Acts Of Assembly Chapter Text (chap0383) on 03/25/2021
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Virginia 2017 Regular Session
Retail Sales and Use Tax; exemption of certain textbooks and other educational materials. [HB-2377]
Sales and use tax exemption; certain textbooks and other educational materials. Extends the sunset date from July 1, 2017, to July 1, 2022, for the sales and use tax exemption for textbooks and other educational materials that are withdrawn from inventory at book-publishing distribution facilities for free distribution to professors and other individuals who have an educational focus.
Sponsored by: Rep. Nicholas Freitas
Governor: Acts Of Assembly Chapter Text (chap0054) on 02/20/2017
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Virginia 2017 Regular Session
Retail Sales and Use Tax; spirits sold at government stores. [SB-1314]
Retail sales and use tax; spirits sold at government stores. Imposes a new one percent retail sales and use tax on the sale of spirits at Alcoholic Beverage Control Commission-operated stores in the Commonwealth. The revenues would be deposited into a new fund to be used to support law-enforcement personnel and law-enforcement duties in the Commonwealth, as may be specified in a general appropriation act.
Sponsored by: Sen. Charles Carrico
Passed By Indefinitely In Finance (16-y 0-n) on 01/25/2017
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Virginia 2017 Regular Session
Retail Sales and Use Tax; exemption for feminine hygiene products. [HB-2189]
Sales and use tax exemption; feminine hygiene products. Adds feminine hygiene products to items of school supplies, clothing, and footwear that are exempt from sales and use tax each year during a three-day period that begins on the first Friday in August. The bill specifies that feminine hygiene products include sanitary napkins, tampons, sanitary towels, menstrual cups, and sanitary pads.
Sponsored by: Sen. Jennifer Boysko
Left In Finance on 02/07/2017
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Virginia 2017 Regular Session
All-terrain vehicles, mopeds, and off-road motorcycles; subject to motor vehicle tax. [SB-1186]
Taxation of all-terrain vehicles, mopeds, and off-road motorcycles. Provides that all-terrain vehicles, mopeds, and off-road vehicles shall be subject to the motor vehicle sales and use tax but exempt from the retail sales and use tax. Current law provides that such vehicles are subject to the retail sales and use tax but exempt from the motor vehicle sales and use tax. The motor vehicle sales and use tax would be imposed at the same rate as the state and local sales and use tax: at a rate of 6.0% in Planning Districts 8 and 23 and 5.3% in the rest
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Sponsored by: Sen. Rosalyn Dance
Failed To Report (defeated) In Finance (7-y 15-n) on 02/13/2017
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Virginia 2017 Regular Session
Retail Sales and Use Tax; online access to certain information. [HB-1810]
Sales and use tax; online access to certain information. Requires the Department of Taxation to provide online access by registered dealers to the names and certificate of registration numbers of dealers who are currently registered for the retail sales and use tax.
Sponsored by: Rep. Barry Knight
Governor: Acts Of Assembly Chapter Text (chap0049) on 02/20/2017
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Virginia 2017 Regular Session
Retail sales and use tax; aviation parts, engines, and supplies. [HB-1738]
Retail sales and use tax; aviation parts, engines, and supplies. Creates an exemption from the retail sales and use tax for parts, engines, and supplies used for maintaining, repairing, or reconditioning aircraft, including unmanned aerial systems. The exemption does not apply to tools and other equipment not attached to or that does not become a part of the aircraft. The exemption is effective from July 1, 2018, to July 1, 2022.
Sponsored by: Rep. Hyland Fowler
Governor: Acts Of Assembly Chapter Text (chap0714) on 03/24/2017
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Virginia 2017 Regular Session
Gun safes; establishes an exemption from retail sales tax. [HB-1710]
Sales tax exemption; gun safes. Establishes an exemption from retail sales tax for the purchase of a gun safe with a selling price of $1,000 or less. The bill defines a gun safe as a safe or vault that is (i) commercially available, (ii) secured with a digital or dial combination locking mechanism or biometric locking mechanism, and (iii) designed for the storage of a firearm or ammunition for use in a firearm. Under the bill, a gun safe does not include a glass-faced cabinet.
Sponsored by: Rep. L. Kaye Kory
Left In Finance on 02/07/2017
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Virginia 2017 Regular Session
Retail Sales and Use Tax; exempts legal tender coins. [HB-1668]
Sales and use tax exemption; legal tender coins. Exempts legal tender coins whose total transaction sales price exceeds $1,000 from sales and use tax and extends from January 1, 2019, to June 30, 2022, the same exemption for gold, silver, or platinum bullion. The bill has a delayed effective date of January 1, 2018. The provisions of the bill expire on June 30, 2022. This bill is identical to SB 934.
Sponsored by: Rep. Mark Keam
Governor: Acts Of Assembly Chapter Text (chap0048) on 02/20/2017
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Virginia 2017 Regular Session
Temporary exemption periods from retail sales and use taxes for qualifying items; sunset dates. [SB-1018]
Temporary exemption periods from retail sales and use taxes for qualifying items; sunset dates. Extends from July 1, 2017, to July 1, 2022, the sunset dates for the sales tax holiday periods for school supplies and clothing, Energy Star and WaterSense products, and hurricane preparedness products. This bill is identical to HB 1529.
Sponsored by: Sen. George Barker
Governor: Acts Of Assembly Chapter Text (chap0446) on 03/13/2017
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Virginia 2017 Regular Session
Sales and use tax; personal hygiene products. [HB-1593]
Sales and use tax; personal hygiene products; "the dignity act." Exempts from sales and use tax toilet paper, adult diapers, and the following feminine hygiene products: sanitary napkins, tampons, sanitary towels, menstrual cups, and sanitary pads.
Sponsored by: Rep. Vivian Watts
Left In Finance on 02/07/2017
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Virginia 2017 Regular Session
Retail Sales and Use Tax; exempts legal tender coins. [SB-934]
Sales and use tax exemption; legal tender coins. Exempts legal tender coins whose total transaction sales price exceeds $1,000 from sales and use tax and extends from January 1, 2019, to June 30, 2022, the same exemption for gold, silver, or platinum bullion. The bill has a delayed effective date of January 1, 2018. The provisions of the bill expire on June 30, 2022. This bill is identical to HB 1668.
Sponsored by: Sen. Bill DeSteph
Governor: Acts Of Assembly Chapter Text (chap0445) on 03/13/2017
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Virginia 2017 Regular Session
Retail Sales and Use Tax; exemption for audiovisual productions and equipment. [HB-1543]
Sales and use tax exemption; audiovisual productions and equipment. Extends the sunset date from July 1, 2019, to July 1, 2022, for the sales and use tax exemption on the transfer of certain audio or visual productions and equipment used in making such productions.
Sponsored by: Rep. Mark Keam
Governor: Acts Of Assembly Chapter Text (chap0412) on 03/13/2017