Retail Sales and Use Tax; exemption for personal protective equipment. (HB2185)

Introduced By

Del. Kathy Byron (R-Lynchburg) with support from 8 copatrons, whose average partisan position is:

Those copatrons are Del. John Avoli (R-Staunton), Del. Amanda Batten (R-Toano), Del. Ronnie Campbell (R-Raphine), Del. Buddy Fowler (R-Ashland), Del. Wendell Walker (R-Lynchburg), Del. Michael Webert (R-Marshall), Del. Bill Wiley (R-Winchester), Del. Tommy Wright (R-Victoria)


Passed Committee
Passed House
Passed Senate
Signed by Governor
Became Law


Sales tax; exemption for personal protective equipment; emergency. Establishes a retail sales and use tax exemption for personal protective equipment, defined in the bill. The exemption would be available to any business that has in place a COVID-19 safety protocol that complies with the Emergency Temporary Standard promulgated by the Virginia Department of Labor and Industry and that meets other criteria. The exemption would sunset one day after the first day following the expiration of the last executive order issued by the Governor related to the COVID-19 pandemic and the termination of the COVID-19 Emergency Temporary Standard and any permanent COVID-19 regulations adopted by the Virginia Safety and Health Codes Board. The bill contains an emergency clause. Read the Bill »


01/16/2021: Awaiting a Vote in the Finance Committee


01/13/2021Prefiled and ordered printed with emergency clause; offered 01/13/21 21102420D
01/13/2021Referred to Committee on Finance
01/16/2021Assigned Finance sub: Subcommittee #1
01/17/2021Impact statement from TAX (HB2185)

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