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---
type: "Bill"
title: "Retail Sales and Use Tax; exemption for personal protective equipment."
description: "Sales tax; exemption for personal protectiveequipment; emergency. Establishes a retail sales and use taxexemption for personal protective equipment, defined in the bill.The exemption would be available to any business that has in placea COVID-19 safety protocol that complies with the Emergency TemporaryStandard promulgated by the Virginia Department of Labor and Industryand that meets other criteria. The exemption would sunset one dayafter the first day following the expiration of the last executiveorder issued by the Governor related to the COVID-19 pandemic andthe termination of the COVID-19 Emergency Temporary Standard andany permanent COVID-19 regulations adopted by the Virginia Safety and Health Codes Board. The bill contains an emergency clause."
jurisdiction: "us/states/va"
legislature: "Virginia General Assembly"
session: "2021"
identifier: "HB 2185"
citation: "Virginia HB 2185 (2021)"
classification: ["bill"]
subjects: []
status: "enacted"
primary_sponsors: ["Kathy J. Byron"]
version_count: 3
action_count: 27
vote_count: 8
first_action: "2021-01-13"
last_action: "2021-03-11"
source: "openstates"
source_identifier: "ocd-bill/b745430a-827a-41ef-ac4d-28f8d69cfa84"
source_url: "https://lis.virginia.gov/cgi-bin/legp604.exe?212+sum+HB2185"
source_hash: "f35b7380087e3b81a3177f224262570e4d7b44e2ae8f529fd209ac2177192fdf"
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 2185 (2021) — Retail Sales and Use Tax; exemption for personal protective equipment.
Sales tax; exemption for personal protectiveequipment; emergency. Establishes a retail sales and use taxexemption for personal protective equipment, defined in the bill.The exemption would be available to any business that has in placea COVID-19 safety protocol that complies with the Emergency TemporaryStandard promulgated by the Virginia Department of Labor and Industryand that meets other criteria. The exemption would sunset one dayafter the first day following the expiration of the last executiveorder issued by the Governor related to the COVID-19 pandemic andthe termination of the COVID-19 Emergency Temporary Standard andany permanent COVID-19 regulations adopted by the Virginia Safety and Health Codes Board. The bill contains an emergency clause.
## Version chain
The bill's text revisions, in order — the diff chain from filing to enrollment.
1. **CHAP0055** (committee substitute) — [source](https://lis.virginia.gov/cgi-bin/legp604.exe?212+ful+CHAP0055)
2. **HB2185ER** (committee substitute) — [source](https://lis.virginia.gov/cgi-bin/legp604.exe?212+ful+HB2185ER)
3. **Prefiled and ordered printed with emergency clause; offered 01/13/21 21102420D** (committee substitute) — [source](https://lis.virginia.gov/cgi-bin/legp604.exe?212+ful+HB2185)
## Votes
- Continued to 2021 Sp. Sess. 1 in Finance and Appropriations (16-Y 0-N) — **160** (pass) · upper
- Subcommittee recommends reporting (10-Y 0-N) — **100** (pass) · lower
- Reported from Finance (22-Y 0-N) — **220** (pass) · lower
- Reported from Finance and Appropriations (13-Y 0-N) — **130** (pass) · upper
- Constitutional reading dispensed (37-Y 0-N) — **370** (pass) · upper
- VOTE: Block Vote Passage (100-Y 0-N) — **990** (pass) · lower
- Reported from Appropriations (22-Y 0-N) — **220** (pass) · lower
- Passed Senate (39-Y 0-N) — **390** (pass) · upper
## Sponsors
- Kathy J. Byron — primary (person)
- Amanda E. Batten — cosponsor (person)
- Bill D. Wiley — cosponsor (person)
- Chris S. Runion — cosponsor (person)
- Daniel W. Marshall, III — cosponsor (person)
- David A. Reid — cosponsor (person)
- G. "John" Avoli — cosponsor (person)
- Hyland F. "Buddy" Fowler, Jr. — cosponsor (person)
- John J. McGuire, III — cosponsor (person)
- Kathy K.L. Tran — cosponsor (person)
- Luke E. Torian — cosponsor (person)
- Margaret B. Ransone — cosponsor (person)
- Michael J. Webert — cosponsor (person)
- Robert B. Bell — cosponsor (person)
- Ronnie R. Campbell — cosponsor (person)
- Roslyn C. Tyler — cosponsor (person)
- Roxann L. Robinson — cosponsor (person)
- Terry G. Kilgore — cosponsor (person)
- Terry L. Austin — cosponsor (person)
- Thomas C. Wright, Jr. — cosponsor (person)
- Wendell S. Walker — cosponsor (person)
## Timeline
The legislative action history — every referral, reading, and vote.
- **2021-01-13** Prefiled and ordered printed with emergency clause; offered 01/13/21 21102420D `introduction`
- **2021-01-13** Referred to Committee on Finance `referral-committee`
- **2021-01-16** Assigned Finance sub: Subcommittee #1 `referral-committee`
- **2021-01-17** Impact statement from TAX (HB2185)
- **2021-01-28** Subcommittee recommends reporting (10-Y 0-N)
- **2021-01-28** Subcommittee recommends referring to Committee on Appropriations
- **2021-02-01** Reported from Finance (22-Y 0-N) `committee-passage`
- **2021-02-01** Referred to Committee on Appropriations `referral-committee`
- **2021-02-03** Reported from Appropriations (22-Y 0-N) `committee-passage`
- **2021-02-03** Read first time `reading-1`
- **2021-02-04** Read second time and engrossed `reading-2`
- **2021-02-05** Read third time and passed House BLOCK VOTE (100-Y 0-N) `passage, reading-3`
- **2021-02-05** VOTE: Block Vote Passage (100-Y 0-N)
- **2021-02-05** Constitutional reading dispensed
- **2021-02-05** Referred to Committee on Finance and Appropriations `referral-committee`
- **2021-02-05** Continued to 2021 Sp. Sess. 1 in Finance and Appropriations (16-Y 0-N)
- **2021-02-16** Reported from Finance and Appropriations (13-Y 0-N) `committee-passage`
- **2021-02-16** Constitutional reading dispensed (37-Y 0-N)
- **2021-02-17** Read third time `reading-3`
- **2021-02-17** Passed Senate (39-Y 0-N) `passage`
- **2021-02-22** Enrolled
- **2021-02-22** Signed by President
- **2021-02-24** Signed by Speaker
- **2021-02-25** Enrolled Bill communicated to Governor on February 25, 2021
- **2021-02-25** Governor's Action Deadline 11:59 p.m., March 31, 2021
- **2021-02-25** Impact statement from TAX (HB2185ER)
- **2021-03-11** Approved by Governor-Chapter 55 (effective 3/11/21) `executive-signature`
## Source
OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/b745430a-827a-41ef-ac4d-28f8d69cfa84`. Confidence: reported (aggregated from official Virginia legislature records).