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2022 SESSION

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HB 696 Retail Sales and Use Tax; exemption for essential personal hygiene products.

Introduced by: Mark L. Keam | all patrons    ...    notes | add to my profiles

SUMMARY AS INTRODUCED:

Sales and use tax; exemption for essential personal hygiene products. Provides a sales and use tax exemption for essential personal hygiene products, defined in the bill as (i) nondurable incontinence products such as diapers, disposable undergarments, pads, and bed sheets and (ii) menstrual cups and pads, panty liners, sanitary napkins, tampons, and other products used to absorb or contain menstrual flow. 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 contains technical amendments.


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