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2013 SESSION
13100208DBe 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 third
Friday in August and ends at midnight on the first third 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 (ii) clothing and footwear designed to be worn on or about the
human body. 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. 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.