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2021 SESSION

Sales and Use Tax
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• HB 2076 Motor vehicle sales and use tax; definition of sale price.
• HB 2158 Retail sales and transient occupancy taxes; tax on room rentals, Destination Marketing Fund created.
• HB 2185 Retail Sales and Use Tax; exemption for personal protective equipment.
• HB 2273 Data centers; sales and use tax exemption, criteria, report.
• HJ 536 Remote sales and use tax distribution to localities; JLARC to study.
• SB 1170 Isle of Wight County; authorized to impose an additional local sales and use tax to support schools.
• SB 1398 Retail sales and transient occupancy taxes; room rentals.
• SB 1403 Retail Sales and Use Tax; exemption for personal protective equipment.
• SB 1423 Data centers; sales and use tax exemption, identifying a "distressed locality."
• SB 1425 Data centers; expands sales and use tax exemption.