---
type: "Bill"
title: "Retail Sales and Use Tax; media-related exemptions, sunset."
description: "Retail sales and use tax; media-related exemptions; sunset. Extends from 2025 to 2028 the expiration of the retail sales and use tax exemption for certain printed materials purchased by an advertising business from a printer in the Commonwealth, so long as such materials are distributed outside of the Commonwealth. This bill is identical to HB 2675."
jurisdiction: "us/states/va"
legislature: "Virginia General Assembly"
session: "2025"
identifier: "SB 871"
citation: "Virginia SB 871 (2025)"
classification: ["bill"]
subjects: []
status: "enacted"
primary_sponsors: ["Schuyler T. VanValkenburg"]
version_count: 5
action_count: 41
vote_count: 9
first_action: "2025-01-03"
last_action: "2025-03-21"
source: "openstates"
source_identifier: "ocd-bill/a5c7decb-1254-4372-bbac-eae377b47417"
source_url: "https://lis.virginia.gov/bill-details/20251/SB871"
source_hash: "90120a723bf2cad668cd9637aeaf33139caea68e73171b2ff0f1a00d57389c05"
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 871 (2025) — Retail Sales and Use Tax; media-related exemptions, sunset.

Retail sales and use tax; media-related exemptions; sunset. Extends from 2025 to 2028 the expiration of the retail sales and use tax exemption for certain printed materials purchased by an advertising business from a printer in the Commonwealth, so long as such materials are distributed outside of the Commonwealth. This bill is identical to HB 2675.

## Version chain

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

1. **Introduced** (filed) — [source](https://lis.blob.core.windows.net/files/1013669.PDF)
2. **Chaptered** (committee substitute) — [source](https://lis.blob.core.windows.net/files/1072502.PDF)
3. **Conference Report** (committee substitute) — [source](https://lis.blob.core.windows.net/files/1066484.HTML)
4. **Finance Substitute** (committee substitute) — [source](https://lis.blob.core.windows.net/files/1049888.PDF)
5. **Enrolled** (enrolled) — [source](https://lis.blob.core.windows.net/files/1068912.PDF)

## Votes

- Read third time and passed Senate (38-Y 0-N) — **38–0** (pass) · upper
- House substitute rejected by Senate (0-Y 40-N) — **0–40** (fail) · upper
- Reported from Finance with substitute (21-Y 1-N) — **21–1** (pass) · lower
- Senate acceded to request (39-Y 0-N) — **39–0** (pass) · upper
- Conference report agreed to by House (93-Y 3-N) — **93–3** (pass) · lower
- Reported from Finance and Appropriations (14-Y 0-N) — **14–0** (pass) · upper
- Constitutional reading dispensed (on 1st reading) (36-Y 0-N) — **36–0** (pass) · upper
- Conference report agreed to by Senate (40-Y 0-N) — **40–0** (pass) · upper
- Passed House with substitute (92-Y 4-N) — **92–4** (pass) · lower

## Sponsors

- Schuyler T. VanValkenburg — primary (person)
- Luther Cifers, III — cosponsor (person)

## Timeline

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

- **2025-01-03** Prefiled and ordered printed; Offered 01-08-2025 25102134D `filing, introduction`
- **2025-01-03** Referred to Committee on Finance and Appropriations `referral-committee`
- **2025-01-23** Reported from Finance and Appropriations (14-Y 0-N) `committee-passage`
- **2025-01-27** Rules suspended
- **2025-01-27** Constitutional reading dispensed (on 1st reading) (36-Y 0-N)
- **2025-01-27** Passed by for the day
- **2025-01-28** Read second time `reading-2`
- **2025-01-28** Engrossed by Senate
- **2025-01-29** Read third time and passed Senate (38-Y 0-N) `passage, reading-3`
- **2025-02-05** Placed on Calendar
- **2025-02-05** Read first time `reading-1`
- **2025-02-05** Referred to Committee on Finance `referral-committee`
- **2025-02-12** Reported from Finance with substitute (21-Y 1-N) `committee-passage`
- **2025-02-12** Committee substitute printed 25107275D-H1 `substitution`
- **2025-02-14** Read second time `reading-2`
- **2025-02-17** Read third time `reading-3`
- **2025-02-17** Finance Substitute agreed to
- **2025-02-17** Engrossed by House - committee substitute `substitution`
- **2025-02-17** Passed House with substitute (92-Y 4-N) `passage`
- **2025-02-18** House substitute rejected by Senate (0-Y 40-N)
- **2025-02-19** House insisted on substitute `substitution`
- **2025-02-19** House requested conference committee `referral-committee`
- **2025-02-20** Senate acceded to request (39-Y 0-N)
- **2025-02-20** Conferees appointed by Senate
- **2025-02-20** Senators: VanValkenburg, Deeds, DeSteph
- **2025-02-20** Conferees appointed by House
- **2025-02-20** Delegates: Simon, Gardner, Fowler
- **2025-02-21** Amended by conference committee
- **2025-02-21** Amended by conference committee
- **2025-02-21** Amended by conference committee
- **2025-02-21** Conference report agreed to by House (93-Y 3-N) `committee-passage-favorable`
- **2025-02-21** Conference report agreed to by Senate (40-Y 0-N) `committee-passage-favorable`
- **2025-03-07** Enrolled `enrolled`
- **2025-03-07** Bill text as passed Senate and House (SB871ER) `passage`
- **2025-03-07** Impact statement from TAX (SB871)
- **2025-03-07** Signed by Speaker `passage`
- **2025-03-10** Signed by President `passage`
- **2025-03-11** Enrolled Bill Communicated to Governor on March 11, 2025 `enrolled`
- **2025-03-11** Governor's Action Deadline 11:59 p.m., March 24, 2025 `executive-receipt`
- **2025-03-21** Approved by Governor-Chapter 318 (Effective 07/01/25) `executive-signature`
- **2025-03-21** Acts of Assembly Chapter text (CHAP0318)

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/a5c7decb-1254-4372-bbac-eae377b47417`. Confidence: reported (aggregated from official Virginia legislature records).