Retail Sales and Use Tax; exemption for medicine and drugs purchased by veterinarians. (HB551)

Introduced By

Del. Don Scott (D-Portsmouth) with support from co-patrons Del. Kathy Byron (R-Lynchburg), Del. Ronnie Campbell (R-Raphine), and Del. Wren Williams (R-Stuart)


Passed Committee
Passed House
Passed Senate
Signed by Governor
Became Law


Retail sales and use tax; exemption for medicine and drugs purchased by veterinarians. Exempts veterinarians from sales and use tax on the purchase of prescription medicines and drugs that are administered or dispensed to patients within a veterinarian-client-patient relationship. The bill repeals provisions of current law that provide that a veterinarian dispensing or selling medicines or drugs on prescription shall be deemed to be the user or consumer of all such medicines and drugs. The bill provides that the exemption shall be in effect from July 1, 2022, until July 1, 2025. This bill is identical to SB 517. Read the Bill »


Bill Has Passed


01/11/2022Prefiled and ordered printed; offered 01/12/22 22100201D
01/11/2022Referred to Committee on Finance
01/20/2022Assigned Finance sub: Subcommittee #2
01/23/2022Impact statement from TAX (HB551)
01/24/2022House subcommittee amendments and substitutes offered
01/24/2022Subcommittee recommends reporting with amendments (8-Y 0-N)
01/24/2022Subcommittee recommends referring to Committee on Appropriations
01/26/2022Reported from Finance with amendment(s) (21-Y 1-N)
01/26/2022House committee, floor amendments and substitutes offered
01/26/2022Reported from Finance with amendment(s) (22-Y 0-N) (see vote tally)
01/28/2022Read first time
01/31/2022Read second time
01/31/2022Committee amendment agreed to
01/31/2022Engrossed by House as amended HB551E
01/31/2022Printed as engrossed 22100201D-E
02/01/2022Read third time and passed House (97-Y 1-N)
02/01/2022VOTE: Passage (97-Y 1-N) (see vote tally)
02/02/2022Constitutional reading dispensed
02/02/2022Referred to Committee on Finance and Appropriations
02/14/2022Impact statement from TAX (HB551E)
03/01/2022Reported from Finance and Appropriations with amendment (16-Y 0-N) (see vote tally)
03/02/2022Constitutional reading dispensed (40-Y 0-N) (see vote tally)
03/02/2022Read third time
03/02/2022Reading of amendment waived
03/02/2022Committee amendment agreed to
03/02/2022Engrossed by Senate as amended
03/02/2022Passed Senate with amendment (40-Y 0-N) (see vote tally)
03/02/2022Senate amendment agreed to by House (97-Y 2-N)
03/02/2022VOTE: Adoption (97-Y 2-N) (see vote tally)
03/07/2022Bill text as passed House and Senate (HB551ER)
03/08/2022Impact statement from TAX (HB551ER)
03/08/2022Signed by Speaker
03/08/2022Signed by President
03/22/2022Enrolled Bill communicated to Governor on March 22, 2022
03/22/2022G Governor's Action Deadline 11:59 p.m., April 11, 2022
04/11/2022G Approved by Governor-Chapter 551 (effective 7/1/22)
04/11/2022G Acts of Assembly Chapter text (CHAP0551)

Duplicate Bills

The following bills are identical to this one: SB517.

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