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2006 SESSION

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HB 708 Retail Sales and Use Tax; exemptions include certain school-related items.

Introduced by: Onzlee Ware | all patrons    ...    notes | add to my profiles

SUMMARY AS INTRODUCED:

Sales and use tax exemption; school-related items.  Provides a sales and use tax exemption for certain school-related items purchased during a specific one-week period during the end of August each year, beginning in 2006.  The exempt items are: school supplies, footwear, and clothing when the selling price of each item is $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 purchaser of the obligation to pay such tax.  Dealers who absorb such taxes are liable for payment of the same to the Tax Commissioner.


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