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2022 SESSION
SB 451 Sales tax; exemption for food purchased for human consumption & essential personal hygiene products.
Introduced by: Jennifer B. Boysko | all patrons ... notes | add to my profiles
SUMMARY AS PASSED SENATE: (all summaries)
Sales tax; exemption for food purchased for human consumption and essential personal hygiene products. Provides a state sales and use tax exemption beginning January 1, 2023, for food purchased for human consumption and essential personal hygiene products. The bill also provides, beginning February 1, 2023, an allocation of state revenues to fund the distribution to localities for educational funding that would have been distributed to them absent the exemption created by the bill. Under current law, such products are taxed at a reduced state sales and use tax rate of 1.5 percent and the standard local rate of one percent. The bill has a delayed effective date of January 1, 2023.
FULL TEXT
- 01/11/22 Senate: Prefiled and ordered printed; offered 01/12/22 22100388D pdf | impact statement
- 02/10/22 Senate: Committee substitute printed 22105822D-S1 pdf | impact statement
- 02/23/22 House: Committee substitute printed 22106924D-H1 pdf | impact statement
AMENDMENTS
- House committee, floor amendments and substitutes offered
- Senate committee, floor amendments and substitutes offered
HISTORY
- 01/11/22 Senate: Prefiled and ordered printed; offered 01/12/22 22100388D
- 01/11/22 Senate: Referred to Committee on Finance and Appropriations
- 02/10/22 Senate: Reported from Finance and Appropriations with substitute (13-Y 2-N)
- 02/10/22 Senate: Committee substitute printed 22105822D-S1
- 02/10/22 Senate: Incorporates SB380 (McDougle)
- 02/10/22 Senate: Incorporates SB571 (Newman)
- 02/10/22 Senate: Incorporates SB609 (DeSteph)
- 02/11/22 Senate: Constitutional reading dispensed (40-Y 0-N)
- 02/14/22 Senate: Read second time
- 02/14/22 Senate: Reading of substitute waived
- 02/14/22 Senate: Committee substitute agreed to 22105822D-S1
- 02/14/22 Senate: Engrossed by Senate - committee substitute SB451S1
- 02/15/22 Senate: Read third time and passed Senate (37-Y 3-N)
- 02/18/22 House: Placed on Calendar
- 02/18/22 House: Read first time
- 02/18/22 House: Referred to Committee on Finance
- 02/23/22 House: Reported from Finance with substitute (20-Y 1-N)
- 02/23/22 House: Committee substitute printed 22106924D-H1
- 02/25/22 House: Read second time
- 02/28/22 House: Read third time
- 02/28/22 House: Committee substitute agreed to 22106924D-H1
- 02/28/22 House: Engrossed by House - committee substitute SB451H1
- 02/28/22 House: Passed House with substitute (95-Y 4-N)
- 02/28/22 House: VOTE: Passage (95-Y 4-N)
- 02/28/22 House: Reconsideration of House passage agreed to by House
- 02/28/22 House: Passed House with substitute (98-Y 1-N)
- 02/28/22 House: VOTE: Passage #2 (98-Y 1-N)
- 03/02/22 Senate: House substitute rejected by Senate (17-Y 23-N)
- 03/02/22 House: House insisted on substitute
- 03/02/22 House: House requested conference committee
- 03/02/22 Senate: Senate acceded to request (40-Y 0-N)
- 03/02/22 Senate: Conferees appointed by Senate
- 03/02/22 Senate: Senators: Boysko, Barker, Norment
- 03/02/22 House: Conferees appointed by House
- 03/02/22 House: Delegates: McNamara, Durant, Keam
- 03/12/22 Senate: Continued to 2022 Sp. Sess. 1 pursuant to HJR455