Retail Sales and Use Tax; exemptions include certain school-related items. (HB12)

Introduced By

Del. Chris Jones (R-Suffolk) with support from 35 copatrons, whose average partisan position is:

Those copatrons are Del. Dave Albo (R-Springfield), Del. Clay Athey (R-Front Royal), Del. Rob Bell (R-Charlottesville), Del. Kathy Byron (R-Lynchburg), Del. Anne Crockett-Stark (R-Wytheville), Del. Allen Dudley (R-Rocky Mount), Del. Bill Fralin (R-Roanoke), Del. Jeff Frederick (R-Woodbridge), Del. Tom Gear (R-Hampton), Del. Todd Gilbert (R-Woodstock), Del. Clarke Hogan (R-South Boston), Del. Tim Hugo (R-Centreville), Del. Sal Iaquinto (R-Virginia Beach), Del. Bill Janis (R-Glen Allen), Del. Terry Kilgore (R-Gate City), Del. Steve Landes (R-Weyers Cave), Del. Scott Lingamfelter (R-Woodbridge), Del. Danny Marshall (R-Danville), Del. Michele McQuigg (R-Occoquan), Del. Harvey Morgan (R-Gloucester), Del. Dave Nutter (R-Christiansburg), Del. Glenn Oder (R-Newport News), Del. John O'Bannon (R-Richmond), Del. Melanie Rapp (R-Yorktown), Del. Tom Rust (R-Herndon), Del. Chris Saxman (R-Staunton), Del. Ed Scott (R-Culpeper), Del. Beverly Sherwood (R-Winchester), Del. Bob Tata (R-Virginia Beach), Del. Rob Wittman (R-Montross), Del. Tommy Wright (R-Victoria), Sen. John Cosgrove (R-Chesapeake), Sen. Robert Hurt (R-Chatham), Sen. Tommy Norment (R-Williamsburg), Sen. Walter Stosch (R-Glen Allen)


Passed Committee
Passed House
Passed Senate
Signed by Governor
Became Law


Sales and use tax exemption; school supplies, clothing, and footwear. Provides a sales and use tax exemption for certain school supplies, clothing, and footwear purchased during a four-day period each year beginning on the first Thursday in August, beginning in 2006. The exempt items are the following: 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. The bill also authorizes dealers to absorb the sales and use tax on all other items sold during the same time period and thereby relieve the purchasers of the obligation to pay such tax. Dealers who absorb such taxes are liable for payment of the same to the Tax Commissioner. Amends § 58.1-611.2, § 58.1-625, § 58.1-626, of the Code of Virginia. Read the Bill »


Bill Has Failed


11/29/2005Prefiled and ordered printed; offered 01/11/06 067338366
11/29/2005Referred to Committee on Finance
01/16/2006Fiscal impact statement from TAX (HB12)
01/18/2006Assigned to Finance sub-committee: #1 (Orrock)
01/30/2006Incorporated by Finance (HB532-Parrish)