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2023 SESSION

• | print version

SB 985 Retail Sales and Use Tax; agricultural exemptions, structural construction materials.

Introduced by: Mark J. Peake | all patrons    ...    notes | add to my profiles

SUMMARY AS INTRODUCED:

Virginia Retail Sales and Use Tax Act; agricultural exemptions; structural construction materials. Exempts from certain retail sales and use taxes structural construction materials that are an integral part of a commercial greenhouse structure and growing system, ordered to meet the specifications of an operator of such system, and intended to be affixed to or integrated into a commercial greenhouse structure that is at least 50,000 square feet in size. Current law specifies that structural construction materials to be affixed to real property owned or leased by a farmer, necessary for use in agricultural production for market, and sold to or purchased by a farmer or contractor are not exempt from such taxation.

FULL TEXT

• 01/06/23  Senate: Prefiled and ordered printed; offered 01/11/23 23102700D  pdf | impact statement

HISTORY

• 01/06/23  Senate: Prefiled and ordered printed; offered 01/11/23 23102700D
• 01/06/23  Senate: Referred to Committee on Finance and Appropriations
• 01/25/23  Senate: Incorporated by Finance and Appropriations (SB1240-Obenshain) (14-Y 0-N)