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2013 SESSION
13100427DBe it enacted by the General Assembly of Virginia:
1. That § 58.1-611.3 of the Code of Virginia is amended and reenacted as follows:
§ 58.1-611.3. (Expires July 1, 2017) Limited exemption for certain hurricane preparedness equipment.
Beginning in 2008, for a seven-day period that begins each
year on May 25 and ends at 11:59 p.m. on May 31, the tax imposed by this
chapter or pursuant to the authority granted in § 58.1-605 or 58.1-606 shall
not apply to (i) portable generators used to provide light or communications or
preserve food in the event of a power outage and; (ii) certain other hurricane
preparedness equipment, including, but not limited to, blue ice, carbon
monoxide detectors, cell phone batteries, cell phone chargers, gas or diesel
fuel tanks, nonelectric food storage coolers, portable self-powered light
sources, portable self-powered radios, two-way radios, weather band radios,
storm shutter devices, tarpaulins or other flexible waterproof sheeting, ground
anchor systems or tie down kits, gas-powered
chain saws and
chain saw accessories,
and packages of AAA cell, AA cell, C cell, D cell, 6 volt, or 9 volt batteries,
excluding automobile and boat batteries; and
(iii) any other product manufactured in Virginia that may reasonably be expected
to be used for hurricane preparedness. As used in this
section, "storm shutter" means materials and products manufactured,
rated, and marketed specifically for the purpose of preventing window damage
from storms. The tax exemption shall apply to each portable generator with a
selling price of $1,000 or less, each gas-powered
chainsaw with a selling price of $350 or less, and each
article of other hurricane preparedness equipment with a selling price of $60
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 May 15 of each year.