---
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: "SB 934"
citation: "Virginia SB 934 (2017)"
classification: ["bill"]
subjects: ["Sales and Use Tax", "Taxation"]
status: "enacted"
primary_sponsors: ["Frank W. Wagner"]
version_count: 4
action_count: 19
vote_count: 5
first_action: "2016-12-28"
last_action: "2017-03-13"
source: "openstates"
source_identifier: "ocd-bill/febd629a-d3cc-48c8-9615-c3a5ef9941af"
source_url: "http://lis.virginia.gov/cgi-bin/legp604.exe?171+sum+SB934"
source_hash: "d13638ba02207ce4e57456a1ab251c4b487cbe6da1bf8bab1e951d16a850c888"
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 SB 934 (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 (CHAP0445)** (committee substitute) — [source](http://lis.virginia.gov/cgi-bin/legp604.exe?171+ful+CHAP0445)
2. **Senate: Bill text as passed Senate and House (SB934ER)** (committee substitute) — [source](http://lis.virginia.gov/cgi-bin/legp604.exe?171+ful+SB934ER)
3. **Senate: Prefiled and ordered printed; offered 01/11/17 17101829D** (committee substitute) — [source](http://lis.virginia.gov/cgi-bin/legp604.exe?171+ful+SB934)
4. **Senate: Printed as engrossed 17101829D-E** (committee substitute) — [source](http://lis.virginia.gov/cgi-bin/legp604.exe?171+ful+SB934E)

## Votes

- Constitutional reading dispensed — **40–0** (pass) · legislature
- Reported from Finance with amendment — **13–0** (pass) · legislature
- Reported from Finance — **22–0** (pass) · legislature
- Passed House BLOCK VOTE — **99–0** (pass) · legislature
- Read third time and passed Senate — **38–1** (pass) · legislature

## Sponsors

- Frank W. Wagner — primary (person)
- Bill R. DeSteph, Jr. — cosponsor (person)
- Christopher P. Stolle — cosponsor (person)

## Timeline

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

- **2016-12-28** Prefiled and ordered printed; offered 01/11/17 17101829D `introduction`
- **2016-12-28** Referred to Committee on Finance `referral-committee`
- **2017-01-27** Read second time `reading-2`
- **2017-01-27** Reading of amendment waived
- **2017-01-27** Committee amendment agreed to
- **2017-01-27** Engrossed by Senate as amended SB934E
- **2017-01-27** Printed as engrossed 17101829D-E
- **2017-02-02** Placed on Calendar
- **2017-02-02** Read first time `reading-1`
- **2017-02-02** Referred to Committee on Finance `referral-committee`
- **2017-02-14** Read second time `reading-2`
- **2017-02-15** Read third time `reading-3`
- **2017-02-15** Passed House BLOCK VOTE (99-Y 0-N) `passage`
- **2017-02-17** Enrolled
- **2017-02-17** Signed by Speaker
- **2017-02-20** Signed by President
- **2017-02-21** Enrolled Bill Communicated to Governor on 2/21/17
- **2017-02-21** Governor's Action Deadline Midnight, March 27, 2017
- **2017-03-13** Approved by Governor-Chapter 445 (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/febd629a-d3cc-48c8-9615-c3a5ef9941af`. Confidence: reported (aggregated from official Virginia legislature records).