SEARCH SITE
VIRGINIA LAW PORTAL
- Code of Virginia
- Virginia Administrative Code
- Constitution of Virginia
- Charters
- Authorities
- Compacts
- Uncodified Acts
- RIS Users (account required)
SEARCHABLE DATABASES
- Bills & Resolutions
session legislation - Bill Summaries
session summaries - Reports to the General Assembly
House and Senate documents - Legislative Liaisons
State agency contacts
ACROSS SESSIONS
- Subject Index: Since 1995
- Bills & Resolutions: Since 1994
- Summaries: Since 1994
Developed and maintained by the Division of Legislative Automated Systems.
2001 SESSION
SB 1310 Sales and use tax; limited exemption for certain clothing & footwear.
Introduced by: Stephen D. Newman | all patrons ... notes | add to my profiles
SUMMARY AS INTRODUCED:
Sales and use tax; limited exemption for certain clothing and footwear. Exempts clothing and footwear from the state sales and use tax for a nine-day period each August, provided the article costs $100 or less. The sales tax holiday will begin in calendar year 2002. Sales of clothing and footwear at theme parks shall not be exempt. The Department of Taxation shall develop guidelines describing the clothing and footwear that qualify and make such list available electronically and in hard copy.
FULL TEXT
HISTORY
- 01/10/01 Senate: Presented & ordered printed, prefiled 01/10/01 017173504
- 01/10/01 Senate: Referred to Committee on Finance
- 02/01/01 Senate: Left in Finance