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VA SB850

VA SB850
RS & UT; exemption for food purchased for human consumption, essential personal hygiene products.


summary

Introduced
12/29/2022
In Committee
12/29/2022
Crossed Over
Passed
Dead
04/12/2023

Introduced Session

2023 Regular Session

Bill Summary

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.

AI Summary

This bill proposes to provide 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 for 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.

Committee Categories

Budget and Finance

Sponsors (1)

Last Action

Passed by indefinitely in Finance and Appropriations (12-Y 4-N) (on 01/18/2023)

Bill Topics

Education
  • ‐ Elementary and Secondary Education
Government Operations
  • ‐ Intergovernmental Relations
Macroeconomics
  • ‐ Taxation, Tax Policy, and Tax Reform

bill text


bill summary

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bill summary

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bill summary

Document Type Source Location Created
State Bill Page https://lis.virginia.gov/cgi-bin/legp604.exe?231+sum+SB850 12/30/2022
Fiscal Note/Analysis - Senate: Prefiled and ordered printed; off https://lis.virginia.gov/cgi-bin/legp604.exe?231+oth+SB850F161+PDF 01/17/2023
BillText https://lis.virginia.gov/cgi-bin/legp604.exe?231+ful+SB850+hil 12/30/2022
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