VA SB1240 | 2023 | Regular Session


Completed Legislative Action
Spectrum: Partisan Bill (Republican 12-0)
Status: Passed on March 26 2023 - 100% progression
Action: 2023-03-26 - Governor: Acts of Assembly Chapter text (CHAP0517)
Text: Latest bill text (Chaptered) [HTML]


Sales and use tax; agricultural exemptions. Provides a sales and use tax exemption for property used to produce agricultural products for market in an indoor, closed, controlled-environment commercial agricultural facility. The property exempted includes (i) internal structural components required to create the necessary growing environment for plants, including watering systems, towers for growing plants, and lighting and air systems, and (ii) transparent elements of external structural components of such facilities, including windows, walls, and roofs, that allow sunlight in for the commercial production of agricultural products. The exemption shall not apply to property used in producing cannabis. The bill allows contractors working on behalf of owners of facilities exempt under these new provisions to use the exemption when purchasing materials that would otherwise qualify for the exemption.

Tracking Information

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Sales and use tax; agricultural exemptions.


Roll Calls

2023-02-13 - House - House: VOTE: Passage (78-Y 21-N) (Y: 78 N: 21 NV: 0 Abs: 1) [PASS]
2023-02-08 - House - House: Reported from Finance (17-Y 4-N) (Y: 17 N: 4 NV: 0 Abs: 1) [PASS]
2023-01-30 - Senate - Senate: Read third time and passed Senate (39-Y 0-N) (Y: 39 N: 0 NV: 0 Abs: 1) [PASS]
2023-01-26 - Senate - Senate: Constitutional reading dispensed (40-Y 0-N) (Y: 40 N: 0 NV: 0 Abs: 0) [PASS]
2023-01-25 - Senate - Senate: Reported from Finance and Appropriations with substitute (14-Y 0-N) (Y: 14 N: 0 NV: 0 Abs: 0) [PASS]


2023-03-26 Governor: Acts of Assembly Chapter text (CHAP0517)
2023-03-26 Governor: Approved by Governor-Chapter 517 (effective 7/1/23)
2023-02-27 Governor: Governor's Action Deadline 11:59 p.m., March 27, 2023
2023-02-27SenateEnrolled Bill Communicated to Governor on February 27, 2023
2023-02-16SenateSigned by President
2023-02-15HouseSigned by Speaker
2023-02-15SenateBill text as passed Senate and House (SB1240ER)
2023-02-13HouseVOTE: Passage (78-Y 21-N)
2023-02-13HousePassed House (78-Y 21-N)
2023-02-13HouseRead third time
2023-02-10HouseRead second time
2023-02-08HouseReported from Finance (17-Y 4-N)
2023-02-08HouseReferred to Committee on Finance
2023-02-08HouseRead first time
2023-02-08HousePlaced on Calendar
2023-01-30SenateRead third time and passed Senate (39-Y 0-N)
2023-01-27SenateEngrossed by Senate - committee substitute SB1240S1
2023-01-27SenateCommittee substitute agreed to 23105327D-S1
2023-01-27SenateReading of substitute waived
2023-01-27SenateRead second time
2023-01-26SenateConstitutional reading dispensed (40-Y 0-N)
2023-01-25SenateReported from Finance and Appropriations with substitute (14-Y 0-N)
2023-01-25SenateCommittee substitute printed 23105327D-S1
2023-01-25SenateIncorporates SB985 (Peake)
2023-01-10SenateReferred to Committee on Finance and Appropriations
2023-01-10SenatePrefiled and ordered printed; offered 01/11/23 23102416D

Same As/Similar To

HB1563 (Same As) 2023-03-26 - Governor: Acts of Assembly Chapter text (CHAP0516)
HB1563 (Same As) 2023-03-26 - Governor: Acts of Assembly Chapter text (CHAP0516)


Code Citations

ChapterArticleSectionCitation TypeStatute Text
581609.2(n/a)See Bill Text
581610(n/a)See Bill Text

Virginia State Sources

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Bill Comments