Wednesday, December 3, 2008
The General Assembly is not in session.
Tracking Virginia’s General Assembly
since 2007.
SB226: Retail sales and use tax; repealing provisions of state sales tax on food.
Be it enacted by the General Assembly of Virginia:
1. That § 58.1-611.1 of the Code of Virginia is amended and reenacted as follows:
§ 58.1-611.1. Rate of tax on sales of food purchased for human consumption.
A. The tax imposed by §§ 58.1-603 and 58.1-604 on food purchased for human consumption shall be levied and distributed as follows:
1. From January 1, 2000, through midnight on June
30, 2005, the tax rate on such food shall be three percent of the gross sales
price. The revenue from the tax shall be distributed as follows: (i) the
revenue from the tax at the rate of one-half percent shall be distributed as
provided in subsection A of § 58.1-638, (ii) the revenue from the tax at the
rate of one percent shall be distributed as provided in subsections B, C and D
of § 58.1-638, and (iii) the revenue from the tax at the rate of one and
one-half percent shall be used for general fund purposes.
2. On and after July 1, 2005, the tax
rate on such food shall be one and one-half percent of the gross sales price.
The revenue from the tax shall be distributed as follows: (i) the revenue from
the tax at the rate of one-half percent shall be distributed as provided in
subsection A of § 58.1-638 and (ii) the revenue from the tax at the rate of one
percent shall be distributed as provided in subsections B, C and D of §
58.1-638.
B. The provisions of this section shall not affect the imposition of tax on food purchased for human consumption pursuant to §§ 58.1-605 and 58.1-606.
C. As used in this section, "food purchased for human consumption" has the same meaning as "food" defined in the Food Stamp Act of 1977, 7 U.S.C. § 2012, as amended, and federal regulations adopted pursuant to that Act, except it shall not include seeds and plants which produce food for human consumption. For the purpose of this section, "food purchased for human consumption" shall not include food sold by any retail establishment where the gross receipts derived from the sale of food prepared by such retail establishment for immediate consumption on or off the premises of the retail establishment constitutes more than 80 percent of the total gross receipts of that retail establishment, including but not limited to motor fuel purchases, regardless of whether such prepared food is consumed on the premises of that retail establishment. For purposes of this section, "retail establishment" means each place of business for which any "dealer," as defined in § 58.1-612, is required to apply for and receive a certificate of registration pursuant to § 58.1-613.
Additional Data
Explanation
This is the actual text of the bill — the legislation itself. Generally this is amending existing law, proposing the addition or removal of words from laws that are already on the books.
Words that are highlighted in yellow are
proposed additions, and words that are crossed out in
red are proposed removals.
The numbers with the § symbol before them are references to existing laws, and if you click on them they’ll take you to that part of the law on the state's website.