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1999 SESSION
SB 968 Meals taxes.
Introduced by: W. Roscoe Reynolds | all patrons ... notes | add to my profiles | history
SUMMARY AS ENACTED WITH GOVERNOR'S RECOMMENDATION:
Meals taxes. Prevents cities and towns from imposing meals tax on items sold by a grocery store, delicatessen or convenience store except prepared sandwiches and single-meal platters. The same restriction currently exists with respect to county food and beverage taxes. The measure will become effective July 1, 2000, if reenacted by the 2000 Session of the General Assembly. A study to determine the impact of a uniform definition of “food” for purposes of local meals and beverage tax may be conducted by the Virginia Municipal League, Virginia Association of Counties, the Virginia Food Dealers Association, and other groups, with the support of the Department of Taxation.
SUMMARY AS PASSED:
Meals taxes. Prevents cities and towns from imposing meals tax on items sold by a grocery store, delicatessen or convenience store except prepared sandwiches and single-meal platters. The same restriction currently exists with respect to county food and beverage taxes.
SUMMARY AS INTRODUCED:
Meals taxes. Prevents cities and towns from imposing meals tax on items sold by a grocery store, delicatessen or convenience store except prepared sandwiches and single-meal platters. The same restriction currently exists with respect to county food and beverage taxes.