Sales and use tax; agricultural exemptions. (SB1240)
Introduced By
Sen. Mark Obenshain (R-Harrisonburg) with support from 11 copatrons, whose average partisan position is:
Those copatrons are Sen. John Cosgrove (R-Chesapeake), Sen. Bill DeSteph (R-Virginia Beach), Sen. Siobhan Dunnavant (R-Henrico), Sen. Travis Hackworth (R-Richlands), Sen. Emmett Hanger (R-Mount Solon), Sen. Ryan McDougle (R-Mechanicsville), Sen. Tommy Norment (R-Williamsburg), Sen. Mark Peake (R-Lynchburg), Sen. Bryce Reeves (R-Spotsylvania), Sen. Frank Ruff (R-Clarksville), Sen. Bill Stanley (R-Moneta)
Progress
✓ |
Introduced |
✓ |
Passed Committee |
✓ |
Passed House |
✓ |
Passed Senate |
✓ |
Signed by Governor |
☐ |
Became Law |
Description
Sales and use tax; agricultural exemptions. Provides a sales and use tax exemption for property used to produce agricultural products for market in an indoor, closed, controlled-environment commercial agricultural facility. The property exempted includes (i) internal structural components required to create the necessary growing environment for plants, including watering systems, towers for growing plants, and lighting and air systems, and (ii) transparent elements of external structural components of such facilities, including windows, walls, and roofs, that allow sunlight in for the commercial production of agricultural products. The exemption shall not apply to property used in producing cannabis. The bill allows contractors working on behalf of owners of facilities exempt under these new provisions to use the exemption when purchasing materials that would otherwise qualify for the exemption. This bill is identical to HB 1563. Read the Bill »
Outcome
History
| Date | Action |
|---|---|
| 01/10/2023 | Prefiled and ordered printed; offered 01/11/23 23102416D |
| 01/10/2023 | Referred to Committee on Finance and Appropriations |
| 01/20/2023 | Impact statement from TAX (SB1240) |
| 01/25/2023 | Senate committee, floor amendments and substitutes offered |
| 01/25/2023 | Incorporates SB985 (Peake) |
| 01/25/2023 | Committee substitute printed 23105327D-S1 |
| 01/25/2023 | Reported from Finance and Appropriations with substitute (14-Y 0-N) (see vote tally) |
| 01/26/2023 | Constitutional reading dispensed (40-Y 0-N) (see vote tally) |
| 01/27/2023 | Read second time |
| 01/27/2023 | Reading of substitute waived |
| 01/27/2023 | Committee substitute agreed to 23105327D-S1 |
| 01/27/2023 | Engrossed by Senate - committee substitute SB1240S1 |
| 01/30/2023 | Read third time and passed Senate (39-Y 0-N) (see vote tally) |
| 02/08/2023 | Placed on Calendar |
| 02/08/2023 | Read first time |
| 02/08/2023 | Referred to Committee on Finance |
| 02/08/2023 | Impact statement from TAX (SB1240S1) |
| 02/08/2023 | Reported from Finance (17-Y 4-N) (see vote tally) |
| 02/10/2023 | Read second time |
| 02/13/2023 | Read third time |
| 02/13/2023 | Passed House (78-Y 21-N) |
| 02/13/2023 | VOTE: Passage (78-Y 21-N) (see vote tally) |
| 02/15/2023 | Enrolled |
| 02/15/2023 | Bill text as passed Senate and House (SB1240ER) |
| 02/15/2023 | Signed by Speaker |
| 02/16/2023 | Impact statement from TAX (SB1240ER) |
| 02/16/2023 | Signed by President |
| 02/27/2023 | Enrolled Bill Communicated to Governor on February 27, 2023 |
| 02/27/2023 | G Governor's Action Deadline 11:59 p.m., March 27, 2023 |
| 03/26/2023 | G Approved by Governor-Chapter 517 (effective 7/1/23) |
| 03/26/2023 | G Acts of Assembly Chapter text (CHAP0517) |