Retail Sales and Use Tax; agricultural exemptions. (SB332)

Introduced By

Sen. Mark Peake (R-Lynchburg) with support from co-patrons Del. James Edmunds (R-South Boston), Del. Matt Fariss (R-Rustburg), and Sen. Frank Ruff (R-Clarksville)


Passed Committee
Passed House
Passed Senate
Signed by Governor
Became Law


Retail sales and use tax; agricultural exemptions. Amends the existing exemption from sales tax for agricultural produce and eggs sold at a farmers market or roadside stand. Currently, the exemption applies only if the individual selling the produce or eggs has an annual income from such sales of no more than $1,000. The bill raises this annual income cap to $2,500. Read the Bill »


Bill Has Passed


01/08/2018Prefiled and ordered printed; offered 01/10/18 18100145D
01/08/2018Referred to Committee on Finance
01/13/2018Impact statement from TAX (SB332)
01/17/2018Reported from Finance (15-Y 0-N) (see vote tally)
01/18/2018Constitutional reading dispensed (39-Y 0-N) (see vote tally)
01/19/2018Read second time and engrossed
01/22/2018Read third time and passed Senate (39-Y 0-N) (see vote tally)
01/29/2018Placed on Calendar
01/29/2018Read first time
01/29/2018Referred to Committee on Finance
02/09/2018Impact statement from TAX (SB332)
02/20/2018Assigned Finance sub: Subcommittee #1
02/21/2018Subcommittee recommends reporting (10-Y 0-N)
02/26/2018Reported from Finance (22-Y 0-N) (see vote tally)
02/27/2018Read second time
02/28/2018Taken up out of order pursuant to House Rule 52 (96-Y 0-N)
02/28/2018VOTE: AGREE TO MOTION (96-Y 0-N) (see vote tally)
02/28/2018Read third time
02/28/2018Passed House (97-Y 0-N)
02/28/2018VOTE: PASSAGE (97-Y 0-N) (see vote tally)
03/01/2018Bill text as passed Senate and House (SB332ER)
03/01/2018Signed by Speaker
03/02/2018Impact statement from TAX (SB332ER)
03/03/2018Signed by President
03/05/2018Signed by President
03/06/2018Enrolled Bill Communicated to Governor on March 6, 2018
03/06/2018G Governor's Action Deadline Midnight, April 9, 2018
03/19/2018G Approved by Governor-Chapter 362 (effective 7/1/18)
03/19/2018G Acts of Assembly Chapter text (CHAP0362)


This bill was discussed on the floor of the General Assembly. Below is all of the video that we have of that discussion, 1 clip in all, totaling 38 seconds.


This is a transcript of the video clips in which this bill is discussed.

tax agricultural exemptions. Reported from the committee on finance. >> the delegate from car line, delegate orrock. all this dose is take the current $1,000 cap on sales at farmer's market of produce and other items tax exempt and raises that to $2,500. I move the passage of the bill.

Del. Bobby Orrock (R-Thornburg): shall the bill pass? the clerk will close the roll.

[Unknown]: ayes 97, nos 0. >> ayes 97, nos 0. The bill passs. next revenue bill before us