Retail Sales and Use Tax; reduced rate on essential personal hygiene products.
Applies the reduced state sales and use tax rate of 1.5%, which under current law applies only to food purchased for human consumption, to essential personal hygiene products, defined in the bill as (i) nondurable incontinence products such as diapers, disposable undergarments, pads, and bed sheets; and (ii) menstrual cups and pads, pantyliners, sanitary napkins, tampons, and other products used to absorb or contain menstrual flow. The bill has a delayed effective date of January 1, 2020. This bill is identical to
Virginia HB 2540 (2019) — Retail Sales and Use Tax; reduced rate on essential personal hygiene products.
Applies the reduced state sales and use tax rate of 1.5%, which under current law applies only to food purchased for human consumption, to essential personal hygiene products, defined in the bill as (i) nondurable incontinence products such as diapers, disposable undergarments, pads, and bed sheets; and (ii) menstrual cups and pads, pantyliners, sanitary napkins, tampons, and other products used to absorb or contain menstrual flow. The bill has a delayed effective date of January 1, 2020. This bill is identical to
Version chain
The bill's text revisions, in order — the diff chain from filing to enrollment.
Governor: Acts of Assembly Chapter text (CHAP0549) (committee substitute) — source
House amendments adopted (committee substitute) — source
House subcommittee amendments and substitutes adopted (committee substitute) — source
House: Bill text as passed House and Senate (HB2540ER) (committee substitute) — source