Bill

Bill > HB2540


VA HB2540

VA HB2540
Retail Sales and Use Tax; reduced rate on essential personal hygiene products.


summary

Introduced
01/09/2019
In Committee
02/12/2019
Crossed Over
02/13/2019
Passed
03/07/2019
Dead
Signed/Enacted/Adopted
03/18/2019

Introduced Session

2019 Regular Session

Bill Summary

Sales and use tax; reduced rate on essential personal hygiene products. Applies the reduced state sales and use tax rate of 1.5%, which under current law applies only to food purchased for human consumption, to 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, pantyliners, sanitary napkins, tampons, and other products used to absorb or contain menstrual flow. The bill has a delayed effective date of January 1, 2020. This bill is identical to SB 1715.

AI Summary

This bill applies the reduced state sales and use tax rate of 1.5%, which currently only applies to food purchased for human consumption, to essential personal hygiene products. Essential personal hygiene products are defined as (i) nondurable incontinence products such as diapers, disposable undergarments, pads, and bed sheets and (ii) menstrual cups and pads, pantyliners, sanitary napkins, tampons, and other products used to absorb or contain menstrual flow. The bill has a delayed effective date of January 1, 2020.

Committee Categories

Budget and Finance

Sponsors (9)

Last Action

Governor: Acts of Assembly Chapter text (CHAP0549) (on 03/18/2019)

bill text


bill summary

Loading...

bill summary

Loading...
Loading...