---
type: "Bill"
title: "Retail Sales and Use Tax; exempts legal tender coins."
description: "Exempts legal tender coins whose total transaction sales price exceeds $1,000 from sales and use tax and extends from January 1, 2019, to June 30, 2022, the same exemption for gold, silver, or platinum bullion. The bill has a delayed effective date of January 1, 2018. The provisions of the bill expire on June 30, 2022. This bill is identical to"
jurisdiction: "us/states/va"
legislature: "Virginia General Assembly"
session: "2017"
identifier: "HB 1668"
citation: "Virginia HB 1668 (2017)"
classification: ["bill"]
subjects: ["Sales and Use Tax", "Taxation"]
status: "enacted"
primary_sponsors: ["Christopher P. Stolle"]
version_count: 4
action_count: 18
vote_count: 6
first_action: "2017-01-05"
last_action: "2017-02-20"
source: "openstates"
source_identifier: "ocd-bill/a410354d-780c-4546-b85f-3ed9c4836e81"
source_url: "http://lis.virginia.gov/cgi-bin/legp604.exe?171+sum+HB1668"
source_hash: "8d428d5bd1d02723e220fd232091cc254ffdfb1b84157fcc0834820ac71786fe"
vintage: "2026-07-01"
source_snapshot: "https://data.openstates.org/daily/2026-07-01/public.pgdump"
retrieved_at: "2026-07-06"
confidence: "reported"
tags: ["legislation", "bill", "us-va"]
---

# Virginia HB 1668 (2017) — Retail Sales and Use Tax; exempts legal tender coins.

Exempts legal tender coins whose total transaction sales price exceeds $1,000 from sales and use tax and extends from January 1, 2019, to June 30, 2022, the same exemption for gold, silver, or platinum bullion. The bill has a delayed effective date of January 1, 2018. The provisions of the bill expire on June 30, 2022. This bill is identical to

## Version chain

The bill's text revisions, in order — the diff chain from filing to enrollment.

1. **Governor: Acts of Assembly Chapter text (CHAP0048)** (committee substitute) — [source](http://lis.virginia.gov/cgi-bin/legp604.exe?171+ful+CHAP0048)
2. **House: Bill text as passed House and Senate (HB1668ER)** (committee substitute) — [source](http://lis.virginia.gov/cgi-bin/legp604.exe?171+ful+HB1668ER)
3. **House: Prefiled and ordered printed; offered 01/11/17 17101298D** (committee substitute) — [source](http://lis.virginia.gov/cgi-bin/legp604.exe?171+ful+HB1668)
4. **House: Printed as engrossed 17101298D-E** (committee substitute) — [source](http://lis.virginia.gov/cgi-bin/legp604.exe?171+ful+HB1668E)

## Votes

- Subcommittee recommends reporting — **10–0** (pass) · legislature
- Passed Senate — **40–0** (pass) · legislature
- Read third time and passed House BLOCK VOTE — **99–0** (pass) · legislature
- Constitutional reading dispensed — **39–0** (pass) · legislature
- Reported from Finance — **15–0** (pass) · legislature
- Reported from Finance with amendment — **22–0** (pass) · legislature

## Sponsors

- Christopher P. Stolle — primary (person)
- C. Todd Gilbert — cosponsor (person)
- Hyland F. "Buddy" Fowler, Jr. — cosponsor (person)
- Israel D. O'Quinn — cosponsor (person)
- Jackson H. Miller — cosponsor (person)
- Mark L. Keam — cosponsor (person)
- Matthew James — cosponsor (person)
- R. Steven Landes — cosponsor (person)
- Riley E. Ingram — cosponsor (person)
- Roxann L. Robinson — cosponsor (person)

## Timeline

The legislative action history — every referral, reading, and vote.

- **2017-01-05** Prefiled and ordered printed; offered 01/11/17 17101298D `introduction`
- **2017-01-05** Referred to Committee on Finance `referral-committee`
- **2017-01-13** Assigned Finance sub: Subcommittee #1 `referral-committee`
- **2017-01-24** Read first time `reading-1`
- **2017-01-25** Read second time `reading-2`
- **2017-01-25** Committee amendment agreed to
- **2017-01-25** Engrossed by House as amended HB1668E
- **2017-01-25** Printed as engrossed 17101298D-E
- **2017-01-26** Read third time and passed House BLOCK VOTE (99-Y 0-N) `passage, reading-3`
- **2017-01-27** Constitutional reading dispensed
- **2017-01-27** Referred to Committee on Finance `referral-committee`
- **2017-02-09** Read third time `reading-3`
- **2017-02-13** Enrolled
- **2017-02-13** Signed by Speaker
- **2017-02-13** Signed by President
- **2017-02-14** Enrolled Bill communicated to Governor on 2/14/17
- **2017-02-14** Governor's Action Deadline Midnight, February 21, 2017
- **2017-02-20** Approved by Governor-Chapter 48 (effective 1/1/18) `executive-signature`

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/a410354d-780c-4546-b85f-3ed9c4836e81`. Confidence: reported (aggregated from official Virginia legislature records).