VA SB380 | 2022 | Regular Session
Status
Spectrum: Partisan Bill (Republican 1-0)
Status: Introduced on January 11 2022 - 25% progression, died in chamber
Action: 2022-02-08 - Incorporated by Finance and Appropriations
Text: Latest bill text (Prefiled) [HTML]
Status: Introduced on January 11 2022 - 25% progression, died in chamber
Action: 2022-02-08 - Incorporated by Finance and Appropriations
Text: Latest bill text (Prefiled) [HTML]
Summary
Sales tax; exemption for food purchased for human consumption and essential personal hygiene products. Exempts food purchased for human consumption and essential personal hygiene products (the grocery tax) from all state, regional, and local sales taxes. The bill dedicates state sales tax revenue to provide a supplemental school payment to counties and cities. For fiscal year 2023, the payment is the county or city's fiscal year 2022 distribution of revenue from the grocery tax. For fiscal year 2024 and after, the payment is the previous year's payment multiplied by the county or city's local sales tax index, defined in the bill as the ratio by which sales tax revenues in a county or city for the current year exceed the previous year's revenues.
Title
Sales tax; exemption for food purchased for human consumption, etc., definitions.
Sponsors
Roll Calls
2022-02-08 - Senate - Senate: Incorporated by Finance and Appropriations (Y: 16 N: 0 NV: 0 Abs: 0) [PASS]
History
| Date | Chamber | Action |
|---|---|---|
| 2022-02-08 | Senate | Incorporated by Finance and Appropriations |
| 2022-01-11 | Senate | Referred to Committee on Finance and Appropriations |
| 2022-01-11 | Senate | Prefiled and ordered printed; offered 01/12/22 22101364D |
Subjects
Code Citations
| Chapter | Article | Section | Citation Type | Statute Text |
|---|---|---|---|---|
| 58 | 1 | 2425 | (n/a) | See Bill Text |
| 58 | 1 | 603.1 | (n/a) | See Bill Text |
| 58 | 1 | 603.2 | (n/a) | See Bill Text |
| 58 | 1 | 604.01 | (n/a) | See Bill Text |
| 58 | 1 | 605.1 | (n/a) | See Bill Text |
| 58 | 1 | 606.1 | (n/a) | See Bill Text |
| 58 | 1 | 611.1 | (n/a) | See Bill Text |
| 58 | 1 | 638 | (n/a) | See Bill Text |
