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2014 SESSION
14102737DBe it enacted by the General Assembly of Virginia:
1. That § 58.1-611.2 of the Code of Virginia is amended and reenacted as follows:
§ 58.1-611.2. Limited exemption for certain school supplies, clothing, and footwear.
Beginning in 2006, for a three-day period that begins each
year on the first Friday in August and ends at midnight on the first Sunday in
August, the tax imposed by this chapter or pursuant to the authority granted in
§ 58.1-605 or 58.1-606 shall not apply to certain (i) school supplies
including, but not limited to, dictionaries, notebooks, pens, pencils, notebook
paper, and calculators, and computer
supplies, (ii) clothing and
footwear designed to be worn on or about the human body that
reasonably could be considered the type
of item that a student would
normally wear to school on a regular basis, including
items that are normally worn by students only under specific weather
conditions, and (iii) personal computers.
The tax exemption shall apply to each article of school supplies with a selling
price of $20 or less, and each
article of clothing or footwear with a selling price of $100 $80 or less, and each personal computer with a selling price
of $500 or less. Any discount, coupon, or other credit
offered either by the retailer or by a vendor of the retailer to reduce the
final price to the customer shall be taken into account in determining the
selling price for purposes of this exemption.
The Department shall develop guidelines that describe the items of merchandise that qualify for the exemption and make such guidelines available, both electronically and in hard copy, no later than July 15 of each year.