Retail Sales and Use Tax; exemption for certain computer equipment and enabling software. (HB302)

Introduced By

Del. John O'Bannon (R-Richmond) with support from co-patrons Del. Tommy Wright (R-Victoria), and Sen. Frank Ruff (R-Clarksville)


Passed Committee
Passed House
Passed Senate
Signed by Governor
Became Law


Sales and use tax exemption; certain computer equipment and enabling software.  Expands the sales and use tax exemption for the purchase by certain entities of particular computer equipment by including enabling software, and clarifies what enabling hardware is covered under the current exemption by specifying that it includes chillers and backup generators. The expansion and clarification apply to purchases made on or after July 1, 2009, but prior to June 30, 2020. The bill also changes one of the conditions for the exemption by changing from July 1, 2009, to January 1, 2009, the date after which an entity is required to make a new capital investment of at least $150 million to be eligible for the exemption. Read the Bill »


Bill Has Passed


01/11/2010Prefiled and ordered printed; offered 01/13/10 10103193D
01/11/2010Referred to Committee on Finance
01/17/2010Impact statement from TAX (HB302)
01/18/2010Assigned Finance sub: #1
01/20/2010Subcommittee recommends reporting with amendment(s) (9-Y 0-N)
01/25/2010Reported from Finance with amendment (20-Y 0-N) (see vote tally)
01/26/2010Read first time
01/27/2010Read second time
01/27/2010Committee amendment agreed to
01/27/2010Engrossed by House as amended HB302E
01/27/2010Printed as engrossed 10103193D-E
01/28/2010Read third time and passed House (97-Y 0-N 1-A)
01/28/2010VOTE: --- PASSAGE (97-Y 0-N 1-A) (see vote tally)
01/29/2010Constitutional reading dispensed
01/29/2010Referred to Committee on Finance
02/16/2010Impact statement from TAX (HB302E)
02/23/2010Reported from Finance with amendment (15-Y 0-N) (see vote tally)
02/24/2010Constitutional reading dispensed (40-Y 0-N) (see vote tally)
02/25/2010Read third time
02/25/2010Reading of amendment waived
02/25/2010Committee amendment agreed to
02/25/2010Engrossed by Senate as amended
02/25/2010Passed Senate with amendment (40-Y 0-N) (see vote tally)
02/26/2010Placed on Calendar
03/01/2010Passed by for the day
03/02/2010Senate amendment agreed to by House (99-Y 0-N)
03/02/2010VOTE: --- ADOPTION (99-Y 0-N) (see vote tally)
03/04/2010Impact statement from TAX (HB302ER)
03/09/2010Bill text as passed House and Senate (HB302ER)
03/09/2010Signed by Speaker
03/11/2010Signed by President
03/18/2010Impact statement from TAX (HB302ER)
04/13/2010Governor's recommendation received by House
04/20/2010Placed on Calendar
04/21/2010House concurred in Governor's recommendation (89-Y 4-N 1-A)
04/21/2010VOTE: --- ADOPTION (89-Y 4-N 1-A) (see vote tally)
04/21/2010Senate concurred in Governor's recommendation (39-Y 0-N) (see vote tally)
04/21/2010G Governor's recommendation adopted
04/21/2010Reenrolled bill text (HB302ER2)
04/21/2010Signed by Speaker as reenrolled
04/21/2010Signed by President as reenrolled
04/21/2010Enacted, Chapter 826 (effective 7/1/10)
04/21/2010G Acts of Assembly Chapter text (CHAP0826)


This bill was discussed on the floor of the General Assembly. Below is all of the video that we have of that discussion, 2 clips in all, totaling 1 minute.

Duplicate Bills

The following bills are identical to this one: SB130.


Virginia ITSP Association, tracking this bill in Photosynthesis, notes:

Finance - Tax exemption