Retail Sales And Use Tax
Virginia 2025 Regular Session
Sales and use tax exemption; data centers. [SB-192]
Sales and use tax exemption; data centers. Requires data center operators to meet certain energy efficiency standards in order to be eligible for the sales and use tax exemption for data center purchases. Under the bill, a data center operator shall be eligible for the exemption only if such operator demonstrates that (i) its facilities either (a) have a power usage effectiveness score of no greater than 1.2 or (b) for data centers co-located in buildings with other commercial uses, achieve an energy efficiency level of no less than the most efficient
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Sponsored by: Sen. Barbara Favola
Left In Finance And Appropriations on 11/19/2024
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Gettr Virginia 2025 Regular Session
Retail Sales and Use Tax; exemption for certain baby products. [HB-1536]
Sales tax exemption; certain baby products.
Sponsored by: Rep. Marcia Price
Left In Finance on 11/18/2024
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Virginia 2025 Regular Session
Retail Sales and Use tax; exemption for data centers. [HB-116]
Sales and use tax exemption; data centers. Requires data center operators to meet certain energy efficiency standards in order to be eligible for the sales and use tax exemption for data center purchases. Under the bill, a data center operator shall be eligible for the exemption only if such operator demonstrates that (i) its facilities either (a) have a power usage effectiveness score of no greater than 1.2 or (b) for data centers co-located in buildings with other commercial uses, achieve an energy efficiency level of no less than the most efficient
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Sponsored by: Rep. Richard Sullivan
Left In Finance on 11/18/2024
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Virginia 2025 Regular Session
Retail Sales and Use tax; levies tax on following services: admissions, charges for recreation, etc. [HB-889]
Sales and use tax on services. Levies the retail sales and use tax on the following services: admissions; charges for recreation, fitness, or sports facilities; nonmedical personal services or counseling; dry cleaning and laundry services; companion animal care; residential home repair or maintenance, landscaping, or cleaning services when paid for directly by a resident or homeowner; vehicle and engine repair; repairs or alterations to tangible personal property; storage of tangible personal property; delivery or shipping services; travel, event,
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Sponsored by: Rep. Vivian Watts
Left In Finance on 11/18/2024
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Virginia 2024 Regular Session
General appropriations and revenue of the Commonwealth; includes digital personal property. [SB-703]
General appropriations and revenue of the Commonwealth. Includes digital personal property, defined in the bill, in the definition of tangible personal property for the purposes of the retail sales and use tax. Amendments are made throughout the chapter to impose the sales and use tax on streaming services, also defined in the bill, in addition to tangible personal property.
Sponsored by: Sen. Louise Lucas
Left In Finance And Appropriations on 02/14/2024
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Virginia 2024 Regular Session
Retail Sales and Use Tax; exemption for certain baby products. [HB-1536]
Sales tax exemption; certain baby products.
Sponsored by: Rep. Marcia Price
Continued To 2025 In Finance By Voice Vote on 01/31/2024
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Virginia 2024 Regular Session
Retail Sales and Use Tax; commercial and industrial exemptions, extends sunset date. [HB-1400]
Retail sales and use tax; commercial and industrial exemptions; sunset. Extends the sunset from July 1, 2024, to June 30, 2025, for the retail sales and use tax exemption of certain materials and equipment used in the drilling, extraction, or processing of natural gas or oil and the reclamation of the well area.
Sponsored by: Rep. James Morefield
Left In Finance on 02/13/2024
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Virginia 2024 Regular Session
Retail Sales and Use Tax; exemption for certain baby products. [SB-511]
Sales tax exemption; certain baby products. Creates a retail sales and use tax exemption for certain baby products, including (i) children's diapers, (ii) therapeutic or preventative creams and wipes marketed primarily for use on the skin of children, (iii) child restraint devices or booster seats, (iv) cribs, and (v) strollers meant for transporting children, usually from infancy to 36 months of age.
Sponsored by: Sen. Lamont Bagby
Passed By Indefinitely In Finance And Appropriations (15-y 0-n) on 02/07/2024
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Virginia 2024 Regular Session
Retail Sales and Use Tax; levies tax on following services: admissions, charges for recreation, etc. [HB-889]
Sales and use tax on services. Levies the retail sales and use tax on the following services: admissions; charges for recreation, fitness, or sports facilities; nonmedical personal services or counseling; dry cleaning and laundry services; companion animal care; residential home repair or maintenance, landscaping, or cleaning services when paid for directly by a resident or homeowner; vehicle and engine repair; repairs or alterations to tangible personal property; storage of tangible personal property; delivery or shipping services; travel, event,
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Sponsored by: Rep. Vivian Watts
Continued To 2025 In Finance By Voice Vote on 02/07/2024
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Virginia 2024 Regular Session
Sales and use tax exemption; data centers. [SB-192]
Sales and use tax exemption; data centers. Requires data center operators to meet certain energy efficiency standards in order to be eligible for the sales and use tax exemption for data center purchases. Under the bill, a data center operator shall be eligible for the exemption only if such operator demonstrates that (i) its facilities either (a) have a power usage effectiveness score of no greater than 1.2 or (b) for data centers co-located in buildings with other commercial uses, achieve an energy efficiency level of no less than the most efficient
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Sponsored by: Sen. Barbara Favola
Continued To 2025 In Finance And Appropriations (14-y 1-n) on 01/30/2024
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Virginia 2024 Regular Session
Retail Sales and Use Tax; exemptions for nonprofit entities. [HB-464]
Retail sales and use tax; exemptions for nonprofit entities. Increases from $1 million to $1.5 million the minimum threshold for gross revenue of a nonprofit entity that allows the Department of Taxation to require such entity to provide a financial audit before receiving a federal income tax exemption. Retail sales and use tax; exemptions for nonprofit entities. Increases from $1 million to $1.5 million the minimum threshold for gross revenue of a nonprofit entity that allows the Department of Taxation to require such entity to provide a financial
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Sponsored by: Rep. Chris Runion
Governor: Acts Of Assembly Chapter Text (chap0287) on 04/02/2024
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Virginia 2024 Regular Session
Retail sales and use tax holiday; establishes an annual tax holiday that takes place in August. [SB-116]
Annual retail sales and use tax holiday. Establishes an annual retail sales and use tax holiday that takes place on the first full weekend in August beginning on July 1, 2025, through July 1, 2030. During such weekend, state retail sales and use tax will not apply to certain (i) school supplies, (ii) clothing and footwear, (iii) qualified products designated as Energy Star or WaterSense, (iv) portable generators, or (v) hurricane preparedness equipment.
Sponsored by: Sen. Louise Lucas
Governor: Acts Of Assembly Chapter Text (chap0663) on 04/08/2024
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Virginia 2024 Regular Session
Retail Sales and Use Tax; accommodations for transients. [HB-263]
Sales and use tax; accommodations for transients. Provides that the term "retail sale" shall include the sale of accommodations to transients for less than 30 days. Under current law, "retail sale" includes such sales to transients for less than 90 days.
Sponsored by: Rep. Joseph McNamara
Left In Finance on 02/13/2024
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Virginia 2024 Regular Session
Retail Sales and Use Tax; establishes an annual tax holiday that takes place in August. [HB-138]
Annual retail sales and use tax holiday. Establishes an annual retail sales and use tax holiday that takes place on the first full weekend in August beginning on August 1, 2025. During such weekend, state retail sales and use tax will not apply to certain (i) school supplies, (ii) clothing and footwear, (iii) qualified products designated as Energy Star or WaterSense, (iv) portable generators, or (v) hurricane preparedness equipment.
Sponsored by: Rep. Wendell Walker
Stricken From Docket By Finance (21-y 0-n) on 01/17/2024
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Virginia 2024 Regular Session
Retail Sales and Use tax; exemption for data centers. [HB-116]
Sales and use tax exemption; data centers. Requires data center operators to meet certain energy efficiency standards in order to be eligible for the sales and use tax exemption for data center purchases. Under the bill, a data center operator shall be eligible for the exemption only if such operator demonstrates that (i) its facilities either (a) have a power usage effectiveness score of no greater than 1.2 or (b) for data centers co-located in buildings with other commercial uses, achieve an energy efficiency level of no less than the most efficient
(continued...)
Sponsored by: Rep. Richard Sullivan
Continued To 2025 With Amendment(s) In Finance By Voice Vote on 02/07/2024
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Virginia 2024 Regular Session
Retail Sales and Use Tax; establishes an annual tax holiday that takes place in August. [SB-58]
Annual retail sales and use tax holiday. Establishes an annual retail sales and use tax holiday that takes place on the first full weekend in August beginning in 2025. During such weekend, state retail sales and use tax will not apply to certain (i) school supplies, (ii) clothing and footwear, (iii) qualified products designated as Energy Star or WaterSense, (iv) portable generators, or (v) hurricane preparedness equipment.
Sponsored by: Sen. Emily Brewer
Incorporated By Finance And Appropriations on 01/16/2024
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Virginia 2024 Regular Session
Retail Sales and Use Tax; establishes an annual tax holiday that takes place in August. [SB-64]
Annual retail sales and use tax holiday. Establishes an annual retail sales and use tax holiday that takes place on the first full weekend in August beginning in 2025. During such weekend, state retail sales and use tax will not apply to certain (i) school supplies, (ii) clothing and footwear, (iii) qualified products designated as Energy Star or WaterSense, (iv) portable generators, or (v) hurricane preparedness equipment.
Sponsored by: Sen. Tara Durant
Incorporated By Finance And Appropriations on 01/16/2024
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Virginia 2024 Regular Session
Retail Sales and Use Tax; establishes an annual tax holiday that takes place in August. [HB-25]
Annual retail sales and use tax holiday. Establishes an annual retail sales and use tax holiday that takes place on the first full weekend in August beginning on July 1, 2025, through July 1, 2030. During such weekend, state retail sales and use tax will not apply to certain (i) school supplies, (ii) clothing and footwear, (iii) qualified products designated as Energy Star or WaterSense, (iv) portable generators, or (v) hurricane preparedness equipment.
Sponsored by: Rep. Vivian Watts
Governor: Acts Of Assembly Chapter Text (chap0628) on 04/08/2024
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Virginia 2023 Regular Session
Retail Sales & Use Tax; exemption fee for a child restraint device. [HB-2416]
Sales tax exemption; child restraint device. Creates an exemption from the retail sales and use tax for a child restraint device beginning July 1, 2023. This exemption is available only for a child restraint device purchased for personal use by an individual.
Sponsored by: Rep. L. Kaye Kory
Tabled In Appropriations (11-y 10-n) on 02/03/2023
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Virginia 2023 Regular Session
Retail Sales and Use Tax; exemption for oil and gas drilling equipment, extends sunset provision. [HB-2334]
Sales and use tax; exemption for oil and gas drilling equipment. Extends from July 1, 2022, to July 1, 2024, the sunset date of the sales and use tax exemption for materials and equipment used in the drilling, extraction, or processing of natural gas or oil and the reclamation of a well area.
Sponsored by: Rep. James Morefield
Governor: Acts Of Assembly Chapter Text (chap0144) on 03/21/2023