VIRGINIA LAW PORTAL

• Code of Virginia
• Virginia Administrative Code
• Constitution of Virginia
• Charters
• Authorities
• Compacts
• Uncodified Acts
• RIS Users (account required)

SEARCHABLE DATABASES

• Bills & Resolutions
  session legislation
• Bill Summaries
  session summaries
• Reports to the General Assembly
  House and Senate documents
• Legislative Liaisons
  State agency contacts

ACROSS SESSIONS

• Subject Index: Since 1995
• Bills & Resolutions: Since 1994
• Summaries: Since 1994

Developed and maintained by the Division of Legislative Automated Systems.

2023 SESSION

• | print version

SB 850 RS & UT; exemption for food purchased for human consumption, essential personal hygiene products.

Introduced by: David R. Suetterlein | all patrons    ...    notes | add to my profiles

SUMMARY AS INTRODUCED:

Sales tax; exemption for food purchased for human consumption and essential personal hygiene products. Provides an exemption from local sales and use tax beginning July 1, 2023, for food purchased for human consumption and essential personal hygiene products. The bill also provides an allocation of state revenues to fund the distribution to localities for funding that would have been distributed to them absent the exemption created by the bill. Under current law, such products are exempt from state sales and use tax but are subject to the standard local rate of one percent.

FULL TEXT

• 12/29/22  Senate: Prefiled and ordered printed; offered 01/11/23 23102716D  pdf | impact statement

HISTORY

• 12/29/22  Senate: Prefiled and ordered printed; offered 01/11/23 23102716D
• 12/29/22  Senate: Referred to Committee on Finance and Appropriations
• 01/18/23  Senate: Passed by indefinitely in Finance and Appropriations (12-Y 4-N)