Retail Sales and Use Tax; exemption for personal protective equipment. (SB1403)

Introduced By

Sen. Todd E. Pillion (R-Abingdon) with support from co-patrons Sen. John Bell (D-Chantilly), and Sen. Frank Ruff (R-Clarksville)


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 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 HB 2185. Read the Bill »

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03/11/2021: signed by governor


01/13/2021Prefiled and ordered printed with emergency clause; offered 01/13/21 21102778D
01/13/2021Referred to Committee on Finance and Appropriations
01/18/2021Impact statement from TAX (SB1403)
01/26/2021Reported from Finance and Appropriations (12-Y 4-N) (see vote tally)
01/27/2021Constitutional reading dispensed (39-Y 0-N) (see vote tally)
01/28/2021Read second time and engrossed
01/29/2021Passed by for the day
02/01/2021Read third time and passed Senate (38-Y 0-N 1-A) (see vote tally)
02/05/2021Placed on Calendar
02/05/2021Read first time
02/05/2021Referred to Committee on Finance
02/08/2021Continued to Special Session 1 in Finance
02/10/2021Reported from Finance (22-Y 0-N) (see vote tally)
02/12/2021Read second time
02/15/2021Read third time
02/15/2021Passed House BLOCK VOTE (100-Y 0-N)
02/15/2021VOTE: Block Vote Passage (100-Y 0-N) (see vote tally)
02/17/2021Bill text as passed Senate and House (SB1403ER)
02/17/2021Signed by President
02/18/2021Signed by Speaker
02/22/2021Enrolled Bill Communicated to Governor on February 22, 2021
02/22/2021G Governor's Action Deadline 11:59 p.m., March 31, 2021
02/24/2021Impact statement from TAX (SB1403ER)
03/11/2021G Approved by Governor-Chapter 56 (effective 3/11/21)
03/11/2021G Acts of Assembly Chapter text (CHAP0056)