---
type: "Bill"
title: "Retail Sales and Use Tax; exemption, nonprofits, limited liability companies."
description: "Provides that, for purposes of the retail sales and use tax exemption for nonprofit organizations, the exemption is available to a single member limited liability company whose sole member is a nonprofit organization."
jurisdiction: "us/states/va"
legislature: "Virginia General Assembly"
session: "2019"
identifier: "HB 1950"
citation: "Virginia HB 1950 (2019)"
classification: ["bill"]
subjects: ["Charitable", "Civic and Volunteer Institutions and Organizations", "Sales and Use Tax", "Taxation"]
status: "enacted"
primary_sponsors: ["Michael J. Webert"]
version_count: 4
action_count: 16
vote_count: 5
first_action: "2019-01-06"
last_action: "2019-02-15"
source: "openstates"
source_identifier: "ocd-bill/00f1df2b-d5aa-4dfa-968e-ab8c342bc921"
source_url: "http://lis.virginia.gov/cgi-bin/legp604.exe?191+sum+HB1950"
source_hash: "c5bd9131718bc6edd074c31ec4814dfdbd6e88eaf5375893d5bafa3c24acb76d"
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 1950 (2019) — Retail Sales and Use Tax; exemption, nonprofits, limited liability companies.

Provides that, for purposes of the retail sales and use tax exemption for nonprofit organizations, the exemption is available to a single member limited liability company whose sole member is a nonprofit organization.

## Version chain

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

1. **Governor: Acts of Assembly Chapter text (CHAP0020)** (committee substitute) — [source](http://lis.virginia.gov/cgi-bin/legp604.exe?191+ful+CHAP0020)
2. **House: Bill text as passed House and Senate (HB1950ER)** (committee substitute) — [source](http://lis.virginia.gov/cgi-bin/legp604.exe?191+ful+HB1950ER)
3. **House: Committee substitute printed 19104854D-H1** (committee substitute) — [source](http://lis.virginia.gov/cgi-bin/legp604.exe?191+ful+HB1950H1)
4. **House: Prefiled and ordered printed; offered 01/09/19 19101479D** (committee substitute) — [source](http://lis.virginia.gov/cgi-bin/legp604.exe?191+ful+HB1950)

## Votes

- Constitutional reading dispensed — **39–0** (pass) · upper
- Reported from Finance with substitute — **22–0** (pass) · lower
- Reported from Finance — **13–0** (pass) · upper
- Read third time and passed House BLOCK VOTE — **97–0** (pass) · lower
- Passed Senate — **40–0** (pass) · upper

## Sponsors

- Michael J. Webert — primary (person)

## Timeline

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

- **2019-01-06** Prefiled and ordered printed; offered 01/09/19 19101479D `introduction`
- **2019-01-06** Referred to Committee on Finance `referral-committee`
- **2019-01-23** Read first time `reading-1`
- **2019-01-24** Read second time `reading-2`
- **2019-01-24** Committee substitute agreed to 19104854D-H1
- **2019-01-24** Engrossed by House - committee substitute HB1950H1
- **2019-01-25** Read third time and passed House BLOCK VOTE (97-Y 0-N) `passage, reading-3`
- **2019-01-28** Constitutional reading dispensed
- **2019-01-28** Referred to Committee on Finance `referral-committee`
- **2019-02-07** Read third time `reading-3`
- **2019-02-11** Enrolled
- **2019-02-11** Signed by Speaker
- **2019-02-11** Signed by President
- **2019-02-12** Enrolled Bill communicated to Governor on February 12, 2019
- **2019-02-12** Governor's Action Deadline Midnight, February 19, 2019
- **2019-02-15** Approved by Governor-Chapter 20 (effective 7/1/19) `executive-signature`

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/00f1df2b-d5aa-4dfa-968e-ab8c342bc921`. Confidence: reported (aggregated from official Virginia legislature records).