Sales tax; exemption for food purchased for human consumption & essential personal hygiene products. (SB451)
Introduced By
Sen. Jennifer Boysko (D-Herndon) with support from co-patron Sen. Jennifer McClellan (D-Richmond)
Progress
✓ |
Introduced |
✓ |
Passed Committee |
✓ |
Passed House |
✓ |
Passed Senate |
☐ |
Signed by Governor |
☐ |
Became Law |
Description
Sales tax; exemption for food purchased for human consumption and essential personal hygiene products. Provides a state sales and use tax exemption beginning January 1, 2023, for food purchased for human consumption and essential personal hygiene products. The bill also provides, beginning February 1, 2023, an allocation of state revenues to fund the distribution to localities for educational funding that would have been distributed to them absent the exemption created by the bill. Under current law, such products are taxed at a reduced state sales and use tax rate of 1.5 percent and the standard local rate of one percent. The bill has a delayed effective date of January 1, 2023. Read the Bill »
Status
02/28/2022: Passed the House
History
Date | Action |
---|---|
01/11/2022 | Prefiled and ordered printed; offered 01/12/22 22100388D |
01/11/2022 | Referred to Committee on Finance and Appropriations |
01/21/2022 | Impact statement from TAX (SB451) |
02/02/2022 | Senate committee, floor amendments and substitutes offered |
02/10/2022 | Senate committee, floor amendments and substitutes offered |
02/10/2022 | Reported from Finance and Appropriations with substitute (13-Y 2-N) (see vote tally) |
02/10/2022 | Committee substitute printed 22105822D-S1 |
02/10/2022 | Incorporates SB380 (McDougle) |
02/10/2022 | Incorporates SB571 (Newman) |
02/10/2022 | Incorporates SB609 (DeSteph) |
02/11/2022 | Constitutional reading dispensed (40-Y 0-N) (see vote tally) |
02/12/2022 | Impact statement from TAX (SB451S1) |
02/14/2022 | Read second time |
02/14/2022 | Reading of substitute waived |
02/14/2022 | Committee substitute agreed to 22105822D-S1 |
02/14/2022 | Engrossed by Senate - committee substitute SB451S1 |
02/15/2022 | Read third time and passed Senate (37-Y 3-N) (see vote tally) |
02/18/2022 | Placed on Calendar |
02/18/2022 | Read first time |
02/18/2022 | Referred to Committee on Finance |
02/23/2022 | Impact statement from TAX (SB451S1) |
02/23/2022 | House committee, floor amendments and substitutes offered |
02/23/2022 | Reported from Finance with substitute (20-Y 1-N) (see vote tally) |
02/23/2022 | Committee substitute printed 22106924D-H1 |
02/25/2022 | Read second time |
02/28/2022 | Read third time |
02/28/2022 | Committee substitute agreed to 22106924D-H1 |
02/28/2022 | Engrossed by House - committee substitute SB451H1 |
02/28/2022 | Passed House with substitute (95-Y 4-N) |
02/28/2022 | VOTE: Passage (95-Y 4-N) (see vote tally) |
02/28/2022 | Reconsideration of House passage agreed to by House |
02/28/2022 | Passed House with substitute (98-Y 1-N) |
02/28/2022 | VOTE: Passage #2 (98-Y 1-N) (see vote tally) |
03/02/2022 | House substitute rejected by Senate (17-Y 23-N) (see vote tally) |
03/02/2022 | House insisted on substitute |
03/02/2022 | House requested conference committee |
03/02/2022 | Senate acceded to request (40-Y 0-N) (see vote tally) |
03/02/2022 | Conferees appointed by Senate |
03/02/2022 | Senators: Boysko, Barker, Norment |
03/02/2022 | Conferees appointed by House |
03/02/2022 | Delegates: McNamara, Durant, Keam |
03/04/2022 | Impact statement from TAX (SB451H1) |
03/12/2022 | Continued to 2022 Sp. Sess. pursuant to HJR 455 |
03/12/2022 | Continued to 2022 Sp. Sess. 1 pursuant to HJR455 |