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2006 SESSION

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HB 532 Sales and use tax exemption; school supplies, clothing and footwear, and computers.

Introduced by: Harry J. Parrish | all patrons    ...    notes | add to my profiles

SUMMARY AS PASSED: (all summaries)

Sales and use tax exemption; school supplies and clothing and footwear.  Provides a sales and use tax exemption, beginning in 2006, for certain school supplies, clothing and footwear purchased during a three-day period each year beginning on the first Friday in August. The exempt items are: each school supply item with a selling price of $20 or less and each article of clothing or footwear with a selling price of $100 or less.  The bill also authorizes dealers to absorb the sales and use tax on all other items sold during the same time period and thereby relieve the purchasers of the obligation to pay such tax. Dealers who absorb such taxes are liable for payment of the same to the Tax Commissioner.  The bill incorporates HB 12 (Jones, S.C.), HB 131 (Cosgrove), HB 484 (Frederick), HB 509 (Armstrong), HB 528 (Rust), HB 708 (Ware, O.), HB 1125 (Cline), and HB 1206 (Moran).


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