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2011 SESSION

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HB 1942 Retail Sales & Use Tax; exempts certain agricultural produce when sold in farmers markets.

Introduced by: Albert C. Pollard, Jr. | all patrons    ...    notes | add to my profiles | history

SUMMARY AS PASSED:

Sales tax and litter tax; agricultural produce.  Exempts agricultural produce or eggs from the sales and use tax when sold in farmers markets and at roadside stands provided the individual's annual income from such sales does not exceed $1,000.  The bill also exempts agricultural produce or eggs from the litter tax when sold in farmers markets and at roadside stands provided the individual's annual income from such sales does not exceed $1,000 and any container provided by the individual to hold purchased items has been previously used.

SUMMARY AS PASSED HOUSE:

Sales tax and litter tax; agricultural produce.  Exempts the first $1,000 in sales of agricultural produce or eggs from the sales and use tax when sold in farmers markets and at roadside stands. The bill also exempts individuals selling such produce or eggs from the litter tax provided their annual income from such sales does not exceed $1,000.

SUMMARY AS INTRODUCED:

Sales tax and litter tax; agricultural produce.  Exempts the first $2,400 in sales (equal to $120 of sales tax) of agricultural produce from the sales and use tax when sold in farmers markets and at roadside stands. The bill also exempts individuals selling such produce from the litter tax provided their annual income from such sales does not exceed $2,400.