Retail Sales and Use Tax; modifies exemption for school supplies and clothing. (HB960)

Introduced By

Del. Tony Wilt (R-Harrisonburg)


Passed Committee
Passed House
Passed Senate
Signed by Governor
Became Law


Sales and use tax; exemption for school supplies and clothing. Modifies the "back to school" sales tax exemption for certain items for three days in August by (i) decreasing the maximum sales price of each item of clothing and footwear eligible for the exemption from $100 to $80, (ii) adding personal computers with a sales price of $500 or less and computer supplies with a sales price of $20 or less to the list of exempt items, and (iii) restricting the clothing and footwear exemption to items that reasonably could be considered items normally worn by students to school on a regular basis. Read the Bill »


02/18/2014: Failed to Pass in Committee


01/08/2014Prefiled and ordered printed; offered 01/08/14 14102737D
01/08/2014Referred to Committee on Finance
01/19/2014Impact statement from TAX (HB960)
01/27/2014Impact statement from TAX (HB960)
01/28/2014Assigned Finance sub: Subcommittee #1
01/29/2014Subcommittee recommends reporting with amendment(s) (6-Y 4-N)
02/03/2014Reported from Finance with substitute (19-Y 1-N) (see vote tally)
02/03/2014Committee substitute printed 14104444D-H1
02/04/2014Read first time
02/05/2014Passed by for the day
02/06/2014Read second time
02/06/2014Committee substitute agreed to 14104444D-H1
02/06/2014Engrossed by House - committee substitute HB960H1
02/07/2014Read third time and passed House (63-Y 34-N)
02/07/2014VOTE: PASSAGE (63-Y 34-N) (see vote tally)
02/10/2014Constitutional reading dispensed
02/10/2014Referred to Committee on Finance
02/18/2014Impact statement from TAX (HB960H1)
02/18/2014Passed by indefinitely in Finance (13-Y 1-N) (see vote tally)


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.