Local meals, & food & beverage taxes; exempts nonprofit entity from collecting on fundraising sales. (HB1099)

Introduced By

Del. Peter Farrell (R-Henrico) with support from co-patrons Del. Dave LaRock (R-Loudoun), Del. Rick Morris (R-Carrollton), and Del. Charles Poindexter (R-Glade Hill)


Passed Committee
Passed House
Passed Senate
Signed by Governor
Became Law


Local meals tax and food and beverage tax. Exempts nonprofit entities from collecting meals tax or food and beverage tax on their fundraising sales. Under current law, nonprofit entities are exempt from collecting the tax on fundraising sales only if they have no more than three such sales per year. Read the Bill »


Bill Has Passed


01/10/2014Presented and ordered printed 14102482D
01/10/2014Referred to Committee on Finance
01/19/2014Impact statement from TAX (HB1099)
01/28/2014Assigned Finance sub: Subcommittee #1
01/29/2014Subcommittee recommends reporting (9-Y 0-N)
02/03/2014Reported from Finance with substitute (17-Y 2-N) (see vote tally)
02/03/2014Committee substitute printed 14104753D-H1
02/04/2014Read first time
02/05/2014Floor substitute printed 14104817D-H2 (Farrell)
02/05/2014Read second time
02/05/2014Committee substitute rejected 14104753D-H1
02/05/2014Substitute by Delegate Farrell agreed to 14104817D-H2
02/05/2014Passed by for the day
02/06/2014Read second time
02/06/2014Engrossed by House - floor substitute HB1099H2
02/07/2014Read third time and passed House (95-Y 1-N 1-A)
02/07/2014VOTE: PASSAGE (95-Y 1-N 1-A) (see vote tally)
02/10/2014Constitutional reading dispensed
02/10/2014Referred to Committee on Finance
02/14/2014Impact statement from TAX (HB1099H2)
02/25/2014Reported from Finance (17-Y 0-N) (see vote tally)
02/26/2014Constitutional reading dispensed (38-Y 0-N)
02/27/2014Read third time
02/27/2014Passed Senate (40-Y 0-N)
03/04/2014Bill text as passed House and Senate (HB1099ER)
03/04/2014Signed by Speaker
03/06/2014Impact statement from TAX (HB1099ER)
03/07/2014Signed by President
03/20/2014Impact statement from TAX (HB1099ER)
04/06/2014G Approved by Governor-Chapter 673 (effective 7/1/14)
04/06/2014G Acts of Assembly Chapter text (CHAP0673)


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 5 minutes.