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 for food purchased for human consumption and essential personal hygiene products. The bill would also provide, 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

DateAction
01/11/2022Prefiled and ordered printed; offered 01/12/22 22100388D
01/11/2022Referred to Committee on Finance and Appropriations
01/21/2022Impact statement from TAX (SB451)
02/02/2022Senate committee, floor amendments and substitutes offered
02/10/2022Senate committee, floor amendments and substitutes offered
02/10/2022Reported from Finance and Appropriations with substitute (13-Y 2-N) (see vote tally)
02/10/2022Committee substitute printed 22105822D-S1
02/10/2022Incorporates SB380 (McDougle)
02/10/2022Incorporates SB571 (Newman)
02/10/2022Incorporates SB609 (DeSteph)
02/11/2022Constitutional reading dispensed (40-Y 0-N) (see vote tally)
02/12/2022Impact statement from TAX (SB451S1)
02/14/2022Read second time
02/14/2022Reading of substitute waived
02/14/2022Committee substitute agreed to 22105822D-S1
02/14/2022Engrossed by Senate - committee substitute SB451S1
02/15/2022Read third time and passed Senate (37-Y 3-N) (see vote tally)
02/18/2022Placed on Calendar
02/18/2022Read first time
02/18/2022Referred to Committee on Finance
02/23/2022Impact statement from TAX (SB451S1)
02/23/2022House committee, floor amendments and substitutes offered
02/23/2022Reported from Finance with substitute (20-Y 1-N) (see vote tally)
02/23/2022Committee substitute printed 22106924D-H1
02/25/2022Read second time
02/28/2022Read third time
02/28/2022Committee substitute agreed to 22106924D-H1
02/28/2022Engrossed by House - committee substitute SB451H1
02/28/2022Passed House with substitute (95-Y 4-N)
02/28/2022VOTE: Passage (95-Y 4-N) (see vote tally)
02/28/2022Reconsideration of House passage agreed to by House
02/28/2022Passed House with substitute (98-Y 1-N)
02/28/2022VOTE: Passage #2 (98-Y 1-N) (see vote tally)
03/02/2022House substitute rejected by Senate (17-Y 23-N) (see vote tally)
03/02/2022House insisted on substitute
03/02/2022House requested conference committee
03/02/2022Senate acceded to request (40-Y 0-N) (see vote tally)
03/02/2022Conferees appointed by Senate
03/02/2022Senators: Boysko, Barker, Norment
03/02/2022Conferees appointed by House
03/02/2022Delegates: McNamara, Durant, Keam
03/04/2022Impact statement from TAX (SB451H1)
03/12/2022Continued to 2022 Sp. Sess. pursuant to HJR 455
03/12/2022Continued to 2022 Sp. Sess. 1 pursuant to HJR455

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