Bill > HB2049

This bill amends the Virginia Code to create a new sales and use tax exemption for child restraint devices (car seats) purchased for personal use in passenger cars, effective July 1, 2025. The exemption applies to car seats that are required by Virginia law under the state's child passenger safety regulations, which mandate appropriate child safety seats based on a child's age, weight, and height. By removing sales tax from these safety devices, the bill aims to make child safety equipment more affordable for families, potentially encouraging greater compliance with child passenger safety laws. The exemption will apply to car seats purchased for use in standard passenger vehicles as defined in the Virginia Code, helping parents and caregivers more easily obtain these critical safety devices without the additional cost of sales tax.

Budget and Finance

https://lis.virginia.gov/bill-details/20251/HB2049