Virginia Subject | Sales and Use Tax

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StanceStateBillStatusSummary/TitleLast Actionsort icon
VASB14VetoAdditional local sales and use tax to support schools; referendum. Authorizes all counties and cities to impose an additional local sales and use tax at a rate not to exceed one percent with the revenue used only for capital projects for the construc...
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2024-04-17
Requires 2/3 members present
VAHB805VetoAdditional local sales and use tax to support schools; referendum. Authorizes all counties and cities to impose an additional local sales and use tax at a rate not to exceed one percent with the revenue used only for capital projects for the construc...
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2024-04-17
House sustained Governor's veto
VAHB25PassAnnual retail sales and use tax holiday. Establishes an annual retail sales and use tax holiday that takes place on the first full weekend in August beginning on July 1, 2025, through July 1, 2030. During such weekend, state retail sales and use tax ...
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2024-04-08
Governor: Approved by Governor-Chapter 628 (effective 7/1/25)
VASB116PassAnnual retail sales and use tax holiday. Establishes an annual retail sales and use tax holiday that takes place on the first full weekend in August beginning on July 1, 2025, through July 1, 2030. During such weekend, state retail sales and use tax ...
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2024-04-08
Governor: Approved by Governor-Chapter 663 (effective 7/1/25)
VAHB464PassRetail sales and use tax; exemptions for nonprofit entities. Increases from $1 million to $1.5 million the minimum threshold for gross revenue of a nonprofit entity that allows the Department of Taxation to require such entity to provide a financial ...
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2024-04-02
Governor: Acts of Assembly Chapter text (CHAP0287)
VAHB1436Engross
50%
Sales tax revenues; entertainment arena. Adds entertainment arena to the definition of public facility to allow a locality to collect all sales tax revenues generated by transactions at such a facility, provided that a locality owns an interest in th...
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2024-03-09
To Senate Finance and Appropriations Committee
VAHB339Engross
50%
Motor vehicle sales and use tax; exemptions; transfers; limited liability companies. Provides that no motor vehicle sales and use tax shall be imposed on vehicle transfers from (i) an individual, partnership, or limited liability company to a corpora...
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2024-02-27
Passed by indefinitely in Finance and Appropriations (15-Y 0-N)
VASB146Engross
50%
Sales tax; additional local tax for schools; Prince Edward County. Adds Prince Edward County to the list of localities that are authorized to impose an additional local sales tax at a rate not to exceed one percent in order to provide revenue for the...
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2024-02-21
Incorporated by Finance
VASB523Intro
25%
Sales tax revenues; entertainment arena. Adds entertainment arena to the definition of public facility to allow a locality to collect all sales tax revenues generated by transactions at such a facility, provided that a locality owns an interest in th...
[Detail][Text][Discuss]
2024-02-14
To Senate Finance and Appropriations Committee
VASB703Intro
25%
General appropriations and revenue of the Commonwealth. Includes digital personal property, defined in the bill, in the definition of tangible personal property for the purposes of the retail sales and use tax. Amendments are made throughout the chap...
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2024-02-14
To Senate Finance and Appropriations Committee
VAHB60Intro
25%
Sales tax; school construction. Adds Prince Edward County to the list of localities that, under current law, are authorized to impose an additional local sales and use tax at a rate not to exceed one percent, with the revenue used only for capital pr...
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2024-02-13
To House Finance Committee
VAHB193Intro
25%
Sales tax; additional local tax for schools; Stafford County. Adds Stafford County to the list of localities that are authorized to impose an additional local sales tax at a rate not to exceed one percent in order to provide revenue for the construct...
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2024-02-13
To House Finance Committee
VAHB263Intro
25%
Sales and use tax; accommodations for transients. Provides that the term "retail sale" shall include the sale of accommodations to transients for less than 30 days. Under current law, "retail sale" includes such sales to transients for less than 90 d...
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2024-02-13
To House Finance Committee
VAHB458Intro
25%
Additional local sales and use tax to support schools; referendum. Authorizes all counties and cities to impose an additional local sales and use tax at a rate not to exceed one percent with the revenue used only for capital projects for the construc...
[Detail][Text][Discuss]
2024-02-13
To House Finance Committee
VAHB600Intro
25%
Additional local sales and use tax to support schools; referendum. Authorizes all counties and cities to impose an additional local sales and use tax at a rate not to exceed one percent with the revenue used only for capital projects for the construc...
[Detail][Text][Discuss]
2024-02-13
To House Finance Committee
VAHB616Intro
25%
Sales tax; additional local tax for schools; City of Newport News. Adds the City of Newport News to the list of localities that are authorized to impose an additional local sales tax at a rate not to exceed one percent in order to provide revenue for...
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2024-02-13
To House Finance Committee
VAHB1036Intro
25%
Local tax authority; nicotine vapor products. Authorizes localities by ordinance to impose a sales and use tax on nicotine vapor products, defined in the bill to include liquid nicotine in closed and open systems, as such terms are defined in the bil...
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2024-02-13
To House Finance Committee
VAHB1262Intro
25%
Local sales tax entitlement; blighted retail district. Entitles a blighted retail district in Stafford County that undergoes a major reconstruction or renovation involving a capital investment of at least $15 million to the one percent local sales ta...
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2024-02-13
To House Finance Committee
VAHB1411Intro
25%
Motor vehicle sales and use tax; definition of sale price. Excludes from the sale price for determining motor vehicle sales and use tax the amount of any credit given by the seller for any motor vehicle taken as a trade-in.
[Detail][Text][Discuss]
2024-02-13
To House Finance Committee
VAHB1400Intro
25%
Retail sales and use tax; commercial and industrial exemptions; sunset. Extends the sunset from July 1, 2024, to June 30, 2025, for the retail sales and use tax exemption of certain materials and equipment used in the drilling, extraction, or process...
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2024-02-13
To House Finance Committee
VAHB1444Intro
25%
Distribution of state sales and use tax based on the population of cities and counties ages five to 19 and for the state's share of Standards of Quality basic aid payments.
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2024-02-13
To House Appropriations Committee
VAHB1437Intro
25%
Sales tax; school construction. Adds the City of Portsmouth to the list of localities that, under current law, are authorized to impose an extra one percent local sales tax to provide revenue for constructing or renovating schools.
[Detail][Text][Discuss]
2024-02-13
To House Finance Committee
VAHB116Intro
25%
Sales and use tax exemption; data centers. Requires data center operators to meet certain energy efficiency standards in order to be eligible for the sales and use tax exemption for data center purchases. Under the bill, a data center operator shall ...
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2024-02-07
To House Finance Committee
VAHB540Intro
25%
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 ...
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2024-02-07
To House Finance Committee
VASB511Intro
25%
Sales tax exemption; certain baby products. Creates a retail sales and use tax exemption for certain baby products, including (i) children's diapers, (ii) therapeutic or preventative creams and wipes marketed primarily for use on the skin of children...
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2024-02-07
Passed by indefinitely in Finance and Appropriations (15-Y 0-N)
VAHB1546Intro
25%
Sales and use tax; exemption for data centers. Sales and use tax; exemption for data centers.
[Detail][Text][Discuss]
2024-02-07
To House Finance Committee
VAHB889Intro
25%
Sales and use tax on services. Levies the retail sales and use tax on the following services: admissions; charges for recreation, fitness, or sports facilities; nonmedical personal services or counseling; dry cleaning and laundry services; companion ...
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2024-02-07
To House Finance Committee
VASB103Intro
25%
Motor vehicle sales and use tax; exemptions; transfers; limited liability companies. Provides that no motor vehicle sales and use tax shall be imposed on vehicle transfers from (i) an individual, partnership, or limited liability company to a corpora...
[Detail][Text][Discuss]
2024-02-06
Passed by indefinitely in Finance and Appropriations (14-Y 1-N)
VAHB1536Intro
25%
Sales tax exemption; certain baby products.
[Detail][Text][Discuss]
2024-01-31
To House Finance Committee
VASB110Intro
25%
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 ...
[Detail][Text][Discuss]
2024-01-30
Passed by indefinitely in Finance and Appropriations (10-Y 5-N)
VASB192Intro
25%
Sales and use tax exemption; data centers. Requires data center operators to meet certain energy efficiency standards in order to be eligible for the sales and use tax exemption for data center purchases. Under the bill, a data center operator shall ...
[Detail][Text][Discuss]
2024-01-30
To Senate Finance and Appropriations Committee
VAHB138Intro
25%
Annual retail sales and use tax holiday. Establishes an annual retail sales and use tax holiday that takes place on the first full weekend in August beginning on August 1, 2025. During such weekend, state retail sales and use tax will not apply to ce...
[Detail][Text][Discuss]
2024-01-17
Stricken from docket by Finance (21-Y 0-N)
VASB64Intro
25%
Annual retail sales and use tax holiday. Establishes an annual retail sales and use tax holiday that takes place on the first full weekend in August beginning in 2025. During such weekend, state retail sales and use tax will not apply to certain (i) ...
[Detail][Text][Discuss]
2024-01-16
Incorporated by Finance and Appropriations
VASB58Intro
25%
Annual retail sales and use tax holiday. Establishes an annual retail sales and use tax holiday that takes place on the first full weekend in August beginning in 2025. During such weekend, state retail sales and use tax will not apply to certain (i) ...
[Detail][Text][Discuss]
2024-01-16
Incorporated by Finance and Appropriations
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