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2000 SESSION

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HB 255 Food and beverages/meals tax; changes in food definition, study.

Introduced by: Vincent F. Callahan, Jr. | all patrons    ...    notes | add to my profiles

SUMMARY AS PASSED: (all summaries)

Food and beverages/meals tax; changes in food definition. Amends the federal Food Stamp definition of "food" for purposes of the local food and beverages/meals tax by allowing the tax to be levied on sandwiches, salad bar items sold from a salad bar, prepackaged single-serving salads consisting primarily of an assortment of vegetables, and non-factory sealed beverages. In addition, it clarifies that alcoholic beverages sold in factory sealed containers and purchased for off-premises consumption shall not be subject to the tax.

Finally, a second enactment clause directs the Commission on Virginia's State and Local Tax Structure for the 21st Century to study the fiscal impact on localities if they were required to compensate businesses that collect the meals tax on food and beverages by allowing the businesses to retain a percentage of the revenue collected. In conducting the study, the Commission shall consult with the Virginia Municipal League, the Virginia Association of Counties and all interested industry groups. The bill incorporates House Bills 49 and 156.


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