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

Introduced By

Del. Kathy Byron (R-Lynchburg) with support from 20 copatrons, whose average partisan position is:

Those copatrons are Del. Terry Austin (R-Buchanan), Del. John Avoli (R-Staunton), Del. Amanda Batten (R-Toano), Del. Rob Bell (R-Charlottesville), Del. Ronnie Campbell (R-Raphine), Del. Buddy Fowler (R-Ashland), Del. Terry Kilgore (R-Gate City), Del. Danny Marshall (R-Danville), Del. John McGuire (R-Glen Allen), Del. Margaret Ransone (R-Kinsale), Del. David Reid (D-Loudoun), Del. Roxann Robinson (R-Chesterfield), Del. Chris Runion (R-Bridgewater), Del. Luke Torian (D-Woodbridge), Del. Kathy Tran (D-Springfield), Del. Roslyn Tyler (D-Jarratt), Del. Wendell Walker (R-Lynchburg), Del. Michael Webert (R-Marshall), Del. Bill Wiley (R-Winchester), Del. Tommy Wright (R-Victoria)

Description

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 is 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 sunsets on 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 and is identical to SB 1403. Read the Bill »

Status

03/11/2021: signed by governor

History