Bill > HB90

Introduced Session

Sales tax; exemption for food purchased for human consumption and essential personal hygiene products. Exempts food purchased for human consumption and essential personal hygiene products (the grocery tax) from all state, regional, and local sales taxes. The bill dedicates an amount equal to a 0.182 percent sales and use tax to cities and counties as a supplemental school payment. Such payment shall, from July 1, 2022, until July 1, 2024, be distributed based on each city and county's estimated average share of monthly distributions attributable to the tax on such food and hygiene products between February 2020 and December 2021. Beginning July 1, 2024, such payment shall be based upon each city and county's pro rata share of total local sales and use taxes. Sales tax; exemption for food purchased for human consumption and essential personal hygiene products. Exempts food purchased for human consumption and essential personal hygiene products (the grocery tax) from all state, regional, and local sales taxes. The bill dedicates an amount equal to a 0.182 percent sales and use tax to cities and counties as a supplemental school payment. Such payment shall, from July 1, 2022, until July 1, 2024, be distributed based on each city and county's estimated average share of monthly distributions attributable to the tax on such food and hygiene products between February 2020 and December 2021. Beginning July 1, 2024, such payment shall be based upon each city and county's pro rata share of total local sales and use taxes.

AI Summary

Committee Categories

Tara Durant (R)*,  Mark Keam (D)*,  Joseph McNamara (R)*,  Jason Ballard (R),  Jeffrey Campbell (R),  Aijalon Cordoza (R),  Anne Ferrell Tata (R),  Chris Head (R),  M. Keith Hodges (R),  Terry Kilgore (R),  David LaRock (R),  James Leftwich (R),  Marie March (R),  Israel O'Quinn (R),  Robert Orrock (R),  Sam Rasoul (D),  Chris Runion (R),  Wendell Walker (R),  William Wiley (R),  Wren Williams (R),  Thomas Wright (R),  Scott Wyatt (R), 

Continued to 2022 Sp. Sess. 1 pursuant to HJR455 (on 03/12/2022)

Official Document