Retail Sales and Use Tax; exemptions include certain school-related items. (HB708)

Introduced By

Del. Onzlee Ware (D-Roanoke) with support from co-patron Del. Bill Fralin (R-Roanoke)


Passed Committee
Passed House
Passed Senate
Signed by Governor
Became Law


Sales and use tax exemption; school-related items. Provides a sales and use tax exemption for certain school-related items purchased during a specific one-week period during the end of August each year, beginning in 2006. The exempt items are: school supplies, footwear, and clothing when the selling price of each item is $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 purchaser of the obligation to pay such tax. Dealers who absorb such taxes are liable for payment of the same to the Tax Commissioner. Read the Bill »


Bill Has Failed


01/10/2006Prefiled and ordered printed; offered 01/11/06 063395538
01/10/2006Referred to Committee on Finance
01/17/2006Fiscal impact statement from TAX (HB708)
01/18/2006Assigned to Finance sub-committee: #1 (Orrock)
01/30/2006Incorporated by Finance (HB532-Parrish)