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2017 SESSION
17101524DBe 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, footwear, and feminin hygiene products.
Beginning in 2015, and ending July 1, 2017 2019, for a three-day period
that begins each year on the first Friday in August and ends at 11:59 p.m. on
the following Sunday, 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; (ii)
clothing and footwear designed to be worn on or about the human body; and (iii) feminine hygiene
products. 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 or less, and the following
feminine hygiene products: sanitary napkins, tampons,
sanitary towels, menstrual cups, and sanitary pads. 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 in clauses (i) and (ii) that qualify for the exemption and make such guidelines available, both electronically and in hard copy, no later than July 15 of each year.