---
type: "Bill"
title: "Retail Sales and Use Tax; extends media-related exemptions."
description: "Retail sales and use tax; media-related exemptions. Extends from 2022 to 2027 the expiration of the retail sales anduse tax exemption for printing purchased by an advertising businessfrom a printer in the Commonwealth, so long as such material is distributedoutside of the Commonwealth."
jurisdiction: "us/states/va"
legislature: "Virginia General Assembly"
session: "2022"
identifier: "SB 101"
citation: "Virginia SB 101 (2022)"
classification: ["bill"]
subjects: []
status: "enacted"
primary_sponsors: ["Emmett W. Hanger, Jr."]
version_count: 4
action_count: 31
vote_count: 8
first_action: "2022-01-06"
last_action: "2022-04-11"
source: "openstates"
source_identifier: "ocd-bill/f7fb423f-2094-41c6-a9f9-6c91f2be428b"
source_url: "https://lis.virginia.gov/cgi-bin/legp604.exe?221+sum+SB101"
source_hash: "ba614fa42a36cb99e28417a22cd295477b39a5f1a4c0818d466f0fadac7142a4"
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 101 (2022) — Retail Sales and Use Tax; extends media-related exemptions.

Retail sales and use tax; media-related exemptions. Extends from 2022 to 2027 the expiration of the retail sales anduse tax exemption for printing purchased by an advertising businessfrom a printer in the Commonwealth, so long as such material is distributedoutside of the Commonwealth.

## Version chain

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

1. **CHAP0481** (committee substitute) — [source](https://lis.virginia.gov/cgi-bin/legp604.exe?221+ful+CHAP0481)
2. **Prefiled and ordered printed; offered 01/12/22 22100289D** (committee substitute) — [source](https://lis.virginia.gov/cgi-bin/legp604.exe?221+ful+SB101)
3. **Printed as engrossed 22100289D-E** (committee substitute) — [source](https://lis.virginia.gov/cgi-bin/legp604.exe?221+ful+SB101E)
4. **SB101ER** (committee substitute) — [source](https://lis.virginia.gov/cgi-bin/legp604.exe?221+ful+SB101ER)

## Votes

- VOTE: Passage (95-Y 3-N) — **94–3** (pass) · lower
- Reported from Finance (20-Y 1-N) — **20–1** (pass) · lower
- Reconsideration of passage agreed to by Senate (40-Y 0-N) — **40–0** (pass) · upper
- Read third time and passed Senate (33-Y 7-N) — **33–7** (pass) · upper
- Passed Senate (35-Y 5-N) — **35–5** (pass) · upper
- Reported from Finance and Appropriations with amendment (15-Y 0-N) — **15–0** (pass) · upper
- Constitutional reading dispensed (39-Y 0-N) — **39–0** (pass) · upper
- Subcommittee recommends reporting (8-Y 0-N) — **8–0** (pass) · lower

## Sponsors

- Emmett W. Hanger, Jr. — primary (person)

## Timeline

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

- **2022-01-06** Prefiled and ordered printed; offered 01/12/22 22100289D `introduction`
- **2022-01-06** Referred to Committee on Finance and Appropriations `referral-committee`
- **2022-01-20** Impact statement from TAX (SB101)
- **2022-01-26** Senate committee, floor amendments and substitutes offered
- **2022-01-26** Reported from Finance and Appropriations with amendment (15-Y 0-N) `committee-passage`
- **2022-01-27** Constitutional reading dispensed (39-Y 0-N)
- **2022-01-28** Read second time `reading-2`
- **2022-01-28** Reading of amendment waived
- **2022-01-28** Committee amendment agreed to
- **2022-01-28** Engrossed by Senate as amended SB101E
- **2022-01-28** Printed as engrossed 22100289D-E
- **2022-01-31** Read third time and passed Senate (33-Y 7-N) `passage, reading-3`
- **2022-01-31** Reconsideration of passage agreed to by Senate (40-Y 0-N)
- **2022-01-31** Passed Senate (35-Y 5-N) `passage`
- **2022-02-17** Impact statement from TAX (SB101E)
- **2022-02-18** Placed on Calendar
- **2022-02-18** Read first time `reading-1`
- **2022-02-18** Referred to Committee on Finance `referral-committee`
- **2022-02-22** Assigned Finance sub: Subcommittee #2 `referral-committee`
- **2022-02-23** Subcommittee recommends reporting (8-Y 0-N)
- **2022-02-23** Reported from Finance (20-Y 1-N) `committee-passage`
- **2022-02-25** Read second time `reading-2`
- **2022-02-28** Passed House (95-Y 3-N) `passage`
- **2022-02-28** VOTE: Passage (95-Y 3-N)
- **2022-03-02** Enrolled
- **2022-03-02** Signed by Speaker
- **2022-03-03** Signed by President
- **2022-03-06** Impact statement from TAX (SB101ER)
- **2022-03-11** Enrolled Bill Communicated to Governor on March 11, 2022
- **2022-03-11** Governor's Action Deadline 11:59 p.m., April 11, 2022
- **2022-04-11** Approved by Governor-Chapter 481 (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/f7fb423f-2094-41c6-a9f9-6c91f2be428b`. Confidence: reported (aggregated from official Virginia legislature records).