Bill Text: VA HB25 | 2018 | Regular Session | Prefiled
Bill Title: Retail Sales and Use Tax; exemption for menstrual supplies.
Spectrum: Partisan Bill (Democrat 28-0)
Status: (Introduced - Dead) 2018-02-13 - Left in Finance [HB25 Detail]
Download: Virginia-2018-HB25-Prefiled.html
Be it enacted by the General Assembly of Virginia:
1. That §58.1-611.2 of the Code of Virginia is amended and reenacted as follows:
§58.1-611.2. Limited exemption for certain school supplies, clothing, footwear, and menstrual supplies.
Beginning in 2015, and ending July 1, 2022, for a three-day
period that begins each year on the first Friday in August and ends at 11:59
p.m. on the following Sunday, the tax imposed by this chapter or pursuant to
the authority granted in §58.1-605 or 58.1-606 shall not apply to certain (i)
school supplies, including, but not limited to, dictionaries, notebooks, pens,
pencils, notebook paper, and calculators, and; (ii)
clothing and footwear designed to be worn on or about the human body; and (iii) menstrual supplies.
The tax exemption shall apply to each article of school supplies with a selling
price of $20 or less, and each
article of clothing or footwear with a selling price of $100 or less, and the
following menstrual supplies: pads, tampons, and menstrual cups.
Any discount, coupon, or other credit offered either by the retailer or by a
vendor of the retailer to reduce the final price to the customer shall be taken
into account in determining the selling price for purposes of this exemption.
The Department shall develop guidelines that describe the items of merchandise in clauses (i) and (ii) that qualify for the exemption and make such guidelines available, both electronically and in hard copy, no later than July 15 of each year.
