---
type: "Bill"
title: "Sales and use tax; agricultural exemptions."
description: "Sales and use tax; agricultural exemptions."
jurisdiction: "us/states/va"
legislature: "Virginia General Assembly"
session: "2023"
identifier: "SB 1240"
citation: "Virginia SB 1240 (2023)"
classification: ["bill"]
subjects: []
status: "enacted"
primary_sponsors: ["Obenshain"]
version_count: 4
action_count: 31
vote_count: 5
first_action: "2023-01-10"
last_action: "2023-03-26"
source: "openstates"
source_identifier: "ocd-bill/4c1b472f-10f6-42b6-ba6e-8f785da57410"
source_url: "https://lis.virginia.gov/cgi-bin/legp604.exe?231+sum+SB1240"
source_hash: "e6cb041e7ff289c6277d7d880001ca755a8f38cf4a3d8d0fea7a312191fbba0d"
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 1240 (2023) — Sales and use tax; agricultural exemptions.

## Version chain

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

1. **CHAP0517** (committee substitute) — [source](https://lis.virginia.gov/cgi-bin/legp604.exe?231+ful+CHAP0517)
2. **Committee substitute printed 23105327D-S1** (committee substitute) — [source](https://lis.virginia.gov/cgi-bin/legp604.exe?231+ful+SB1240S1)
3. **Prefiled and ordered printed; offered 01/11/23 23102416D** (committee substitute) — [source](https://lis.virginia.gov/cgi-bin/legp604.exe?231+ful+SB1240)
4. **SB1240ER** (committee substitute) — [source](https://lis.virginia.gov/cgi-bin/legp604.exe?231+ful+SB1240ER)

## Votes

- VOTE: Passage (78-Y 21-N) — **0–0** (fail) · lower
- Reported from Finance and Appropriations with substitute (14-Y 0-N) — **0–0** (fail) · upper
- Read third time and passed Senate (39-Y 0-N) — **0–0** (fail) · upper
- Constitutional reading dispensed (40-Y 0-N) — **0–0** (fail) · upper
- Reported from Finance (17-Y 4-N) — **0–0** (fail) · lower

## Sponsors

- Obenshain — primary (person)

## Timeline

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

- **2023-01-10** Prefiled and ordered printed; offered 01/11/23 23102416D `filing, introduction`
- **2023-01-10** Referred to Committee on Finance and Appropriations `referral-committee`
- **2023-01-20** Impact statement from TAX (SB1240)
- **2023-01-25** Senate committee, floor amendments and substitutes offered
- **2023-01-25** Incorporates SB985 (Peake)
- **2023-01-25** Committee substitute printed 23105327D-S1 `substitution`
- **2023-01-25** Reported from Finance and Appropriations with substitute (14-Y 0-N) `committee-passage`
- **2023-01-26** Constitutional reading dispensed (40-Y 0-N)
- **2023-01-27** Read second time `reading-2`
- **2023-01-27** Reading of substitute waived
- **2023-01-27** Committee substitute agreed to 23105327D-S1 `substitution`
- **2023-01-27** Engrossed by Senate - committee substitute SB1240S1 `substitution`
- **2023-01-30** Read third time and passed Senate (39-Y 0-N) `passage, reading-3`
- **2023-02-08** Placed on Calendar
- **2023-02-08** Read first time `reading-1`
- **2023-02-08** Referred to Committee on Finance `referral-committee`
- **2023-02-08** Impact statement from TAX (SB1240S1)
- **2023-02-08** Reported from Finance (17-Y 4-N) `committee-passage`
- **2023-02-10** Read second time `reading-2`
- **2023-02-13** Read third time `reading-3`
- **2023-02-13** Passed House (78-Y 21-N) `passage`
- **2023-02-13** VOTE: Passage (78-Y 21-N) `passage`
- **2023-02-15** Enrolled `enrolled`
- **2023-02-15** Bill text as passed Senate and House (SB1240ER) `passage`
- **2023-02-15** Signed by Speaker `passage`
- **2023-02-16** Impact statement from TAX (SB1240ER)
- **2023-02-16** Signed by President `passage`
- **2023-02-27** Enrolled Bill Communicated to Governor on February 27, 2023 `enrolled`
- **2023-02-27** Governor's Action Deadline 11:59 p.m., March 27, 2023 `executive-receipt`
- **2023-03-26** Approved by Governor-Chapter 517 (effective 7/1/23) `executive-signature`
- **2023-03-26** Acts of Assembly Chapter text (CHAP0517)

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/4c1b472f-10f6-42b6-ba6e-8f785da57410`. Confidence: reported (aggregated from official Virginia legislature records).