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Bill > HB90
VA HB90
VA HB90RS&UT; exemption for food purchased for human consumption & essential personal hygiene products.
summary
Introduced
01/06/2022
01/06/2022
In Committee
03/01/2022
03/01/2022
Crossed Over
06/17/2022
06/17/2022
Passed
07/20/2022
07/20/2022
Dead
Signed/Enacted/Adopted
08/04/2022
08/04/2022
Introduced Session
2022 Special I
Bill Summary
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 rate 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 rate share of total local sales and use taxes.
AI Summary
This bill exempts food purchased for human consumption and essential personal hygiene products (the "grocery tax") from all state, regional, and local sales taxes in Virginia. Prior to January 1, 2023, the grocery tax was 1.5% of the gross sales price, with 0.5% distributed as provided in state law and 1% distributed to cities and counties. Starting January 1, 2023, the bill fully exempts these items from sales taxes, except for taxes imposed by local jurisdictions. To offset the revenue loss, the bill dedicates an amount equal to a 0.182% sales and use tax to cities and counties as a supplemental school payment, with the distribution based on population estimates of school-aged children.
Committee Categories
Budget and Finance
Sponsors (22)
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),
Last Action
Governor: Acts of Assembly Chapter text (CHAP0005) (on 08/04/2022)
Official Document
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