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.

2005 SESSION

• | print version

HB 2017 Retail Sales & Use Tax; reduction of rate on food purchased for human consumption, effective date.

Introduced by: Franklin P. Hall | all patrons    ...    notes | add to my profiles

SUMMARY AS INTRODUCED:

Sales and use taxes; food purchased for human consumption.  Provides that the retail sales and use tax on food purchased for human consumption shall be imposed at a rate of two and one-half percent on and after July 1, 2005 (one and one-half percent state and one percent local). Current law provides that the sales and use tax on food shall be imposed at a rate of three and one-half percent beginning July 1, 2005; three percent beginning July 1, 2006; and two and one-half percent beginning July 1, 2007. The bill accelerates the tax relief.

FULL TEXT

• 01/10/05  House: Prefiled & ordered printed; offered 01/12/05 054547312  pdf | impact statement

HISTORY

• 01/10/05  House: Prefiled & ordered printed; offered 01/12/05 054547312
• 01/10/05  House: Referred to Committee on Finance
• 01/13/05  House: Assigned to Finance sub-committee: #2
• 01/24/05  House: Incorporated by Fin. (HB1638-Callahan) (22-Y 0-N)