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VA HB540

VA HB540
Sales and use tax; exemption for food purchased for human consumption & essential personal hygiene.


summary

Introduced
01/09/2024
In Committee
01/09/2024
Crossed Over
Passed
Dead
04/11/2024

Introduced Session

2024 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, 2024, 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 provides an exemption from local sales and use tax beginning July 1, 2024, 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.

Committee Categories

Budget and Finance

Sponsors (1)

Last Action

Continued to 2025 in Finance by voice vote (on 02/07/2024)

Bill Topics

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?241+sum+HB540 01/09/2024
Fiscal Note/Analysis - House: Prefiled and ordered printed; offe https://lis.virginia.gov/cgi-bin/legp604.exe?241+oth+HB540F161+PDF 01/18/2024
BillText https://lis.virginia.gov/cgi-bin/legp604.exe?241+ful+HB540+hil 01/09/2024
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