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2000 SESSION

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000321912
HOUSE BILL NO. 226 Offered January 12, 2000 A BILL to amend the Code of Virginia by adding a section numbered 58.1-604.4, relating to temporary exemptions from sales and use tax. ---------- Patron-- Robinson ---------- Referred to Committee on Finance ----------

Be it enacted by the General Assembly of Virginia:

1. That the Code of Virginia is amended by adding a section numbered 58.1-604.4 as follows:

§ 58.1-604.4. Temporary exemption.

A. For the period commencing August 1 and ending September 15 of each year, the tax imposed by this chapter pursuant to the authority granted in §§ 58.1-603 and 58.1-604 shall not apply to any item or article of clothing or back-to-school supplies having a taxable value of fifty dollars or less sold to persons qualifying under federal guidelines to receive food stamps.

B. For purposes of this section:

“Clothing” means any article of wearing apparel, including footwear, intended to be worn on or about the human body but does not include watches, jewelry, handbags, handkerchiefs, umbrellas, scarves, ties, headbands or belt buckles.

“Back-to-school supplies" means any item used in school, preschool through high school, including, but not limited to, pencils, paper, crayons, notebooks, calculators, slide rules, and rulers.

C. The Department of Taxation shall promulgate regulations, in accordance with § 58.1-203, for the implementation of this section.