---
type: "Bill"
title: "Gold, silver, and platinum bullion, etc.; extends sunset date for the sales tax exemption."
description: "Sales tax exemption; gold, silver, and platinum bullion. Extends the sunset date for the sales tax exemption for gold, silver, and platinum bullion and legal tender coins whose sales price exceeds $1,000 to June 30, 2027. Under current law, the exemption will expire on June 30, 2022."
jurisdiction: "us/states/va"
legislature: "Virginia General Assembly"
session: "2022"
identifier: "HB 3"
citation: "Virginia HB 3 (2022)"
classification: ["bill"]
subjects: []
status: "enacted"
primary_sponsors: ["R. Lee Ware"]
version_count: 4
action_count: 30
vote_count: 6
first_action: "2021-11-29"
last_action: "2022-03-02"
source: "openstates"
source_identifier: "ocd-bill/044d1d8a-7354-4354-8d61-9416c1ed454f"
source_url: "https://lis.virginia.gov/cgi-bin/legp604.exe?221+sum+HB3"
source_hash: "90c3fb28d9b9d8437b7d7611d43cf633d2c8d6a7c39d1f2cb05f6fc83bedda17"
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 3 (2022) — Gold, silver, and platinum bullion, etc.; extends sunset date for the sales tax exemption.

Sales tax exemption; gold, silver, and platinum bullion. Extends the sunset date for the sales tax exemption for gold, silver, and platinum bullion and legal tender coins whose sales price exceeds $1,000 to June 30, 2027. Under current law, the exemption will expire on June 30, 2022.

## Version chain

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

1. **CHAP0012** (committee substitute) — [source](https://lis.virginia.gov/cgi-bin/legp604.exe?221+ful+CHAP0012)
2. **HB3ER** (committee substitute) — [source](https://lis.virginia.gov/cgi-bin/legp604.exe?221+ful+HB3ER)
3. **Prefiled and ordered printed; offered 01/12/22 22100636D** (committee substitute) — [source](https://lis.virginia.gov/cgi-bin/legp604.exe?221+ful+HB3)
4. **Printed as engrossed 22100636D-E** (committee substitute) — [source](https://lis.virginia.gov/cgi-bin/legp604.exe?221+ful+HB3E)

## Votes

- VOTE: Adoption (84-Y 14-N) — **83–14** (pass) · lower
- VOTE: Passage (87-Y 12-N) — **86–12** (pass) · lower
- Reported from Finance with amendment(s) (19-Y 2-N) — **19–2** (pass) · lower
- Constitutional reading dispensed (39-Y 0-N) — **39–0** (pass) · upper
- Passed Senate with amendment (40-Y 0-N) — **40–0** (pass) · upper
- Reported from Finance and Appropriations with amendment (16-Y 0-N) — **16–0** (pass) · upper

## Sponsors

- R. Lee Ware — primary (person)
- Mark L. Keam — cosponsor (person)

## Timeline

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

- **2021-11-29** Prefiled and ordered printed; offered 01/12/22 22100636D `introduction`
- **2021-11-29** Referred to Committee on Finance `referral-committee`
- **2022-01-18** Impact statement from TAX (HB3)
- **2022-01-19** Reported from Finance with amendment(s) (19-Y 2-N) `committee-passage`
- **2022-01-21** Read first time `reading-1`
- **2022-01-24** Read second time `reading-2`
- **2022-01-24** Committee amendment agreed to
- **2022-01-24** Engrossed by House as amended HB3E
- **2022-01-24** Printed as engrossed 22100636D-E
- **2022-01-25** Read third time and passed House (87-Y 12-N) `passage, reading-3`
- **2022-01-25** VOTE: Passage (87-Y 12-N)
- **2022-01-26** Constitutional reading dispensed
- **2022-01-26** Referred to Committee on Finance and Appropriations `referral-committee`
- **2022-02-14** Impact statement from TAX (HB3E)
- **2022-02-15** Senate committee, floor amendments and substitutes offered
- **2022-02-15** Reported from Finance and Appropriations with amendment (16-Y 0-N) `committee-passage`
- **2022-02-16** Constitutional reading dispensed (39-Y 0-N)
- **2022-02-17** Read third time `reading-3`
- **2022-02-17** Reading of amendment waived
- **2022-02-17** Committee amendment agreed to
- **2022-02-17** Engrossed by Senate as amended
- **2022-02-17** Passed Senate with amendment (40-Y 0-N) `passage`
- **2022-02-21** Senate amendment agreed to by House (84-Y 14-N)
- **2022-02-21** VOTE: Adoption (84-Y 14-N)
- **2022-02-22** Enrolled
- **2022-02-22** Signed by Speaker
- **2022-02-22** Signed by President
- **2022-02-24** Enrolled Bill communicated to Governor on FEbruary 24, 2022
- **2022-02-25** Impact statement from TAX (HB3ER)
- **2022-03-02** Approved by Governor-Chapter 12 (effective 7/1/22) `executive-signature`

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/044d1d8a-7354-4354-8d61-9416c1ed454f`. Confidence: reported (aggregated from official Virginia legislature records).