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2017 SESSION
17101098DBe it enacted by the General Assembly of Virginia:
1. That §§ 58.1-611.2 and 58.1-611.3 of the Code of Virginia are amended and reenacted as follows:
§ 58.1-611.2. Limited exemption for certain school supplies, clothing, footwear, and computers.
Beginning in 2015, and ending July 1, 2017 2022,
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) laptop, desktop, or tablet computers,
but not computer supplies or additional, separate hardware or software items.
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 each laptop,
desktop, or tablet computer with a selling price of $700
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.
§ 58.1-611.3. (Expires July 1, 2017) Limited exemption for certain hurricane preparedness equipment.
Beginning in 2015, 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
(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. 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 July 15 of each year.
2. That the third enactment of Chapter 608 of the Acts of Assembly of 2007, as amended by Chapter 597 of the Acts of Assembly of 2012, is amended and reenacted as follows:
3. That the provisions of this act shall expire on July 1, 2017
2022.