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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 Safetyand Health Codes Board. The bill contains an emergency clause."
jurisdiction: "us/states/va"
legislature: "Virginia General Assembly"
session: "2021"
identifier: "SB 1403"
citation: "Virginia SB 1403 (2021)"
classification: ["bill"]
subjects: []
status: "enacted"
primary_sponsors: ["Todd E. Pillion"]
version_count: 3
action_count: 24
vote_count: 6
first_action: "2021-01-13"
last_action: "2021-03-11"
source: "openstates"
source_identifier: "ocd-bill/3fb1053e-c405-4967-b0d1-8fa1134d5edf"
source_url: "https://lis.virginia.gov/cgi-bin/legp604.exe?212+sum+SB1403"
source_hash: "8cbeb1e5d96941289d5c6f9f710e335d0a3115251df91d6eccc70e09a19e51d2"
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 1403 (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 Safetyand 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. **CHAP0056** (committee substitute) — [source](https://lis.virginia.gov/cgi-bin/legp604.exe?212+ful+CHAP0056)
2. **Prefiled and ordered printed with emergency clause; offered 01/13/21 21102778D** (committee substitute) — [source](https://lis.virginia.gov/cgi-bin/legp604.exe?212+ful+SB1403)
3. **SB1403ER** (committee substitute) — [source](https://lis.virginia.gov/cgi-bin/legp604.exe?212+ful+SB1403ER)
## Votes
- Read third time and passed Senate (38-Y 0-N 1-A) — **380** (pass) · upper
- Constitutional reading dispensed (39-Y 0-N) — **390** (pass) · upper
- Reported from Finance (22-Y 0-N) — **220** (pass) · lower
- Continued to Special Session 1 in Finance — **00** (fail) · lower
- Reported from Finance and Appropriations (12-Y 4-N) — **124** (pass) · upper
- VOTE: Block Vote Passage (100-Y 0-N) — **990** (pass) · lower
## Sponsors
- Todd E. Pillion — primary (person)
- Frank M. Ruff, Jr. — cosponsor (person)
- John J. Bell — 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 21102778D `introduction`
- **2021-01-13** Referred to Committee on Finance and Appropriations `referral-committee`
- **2021-01-18** Impact statement from TAX (SB1403)
- **2021-01-26** Reported from Finance and Appropriations (12-Y 4-N) `committee-passage`
- **2021-01-27** Constitutional reading dispensed (39-Y 0-N)
- **2021-01-28** Read second time and engrossed `reading-2`
- **2021-01-29** Passed by for the day
- **2021-02-01** Read third time and passed Senate (38-Y 0-N 1-A) `passage, reading-3`
- **2021-02-05** Placed on Calendar
- **2021-02-05** Read first time `reading-1`
- **2021-02-05** Referred to Committee on Finance `referral-committee`
- **2021-02-08** Continued to Special Session 1 in Finance
- **2021-02-10** Reported from Finance (22-Y 0-N) `committee-passage`
- **2021-02-12** Read second time `reading-2`
- **2021-02-15** Read third time `reading-3`
- **2021-02-15** Passed House BLOCK VOTE (100-Y 0-N) `passage`
- **2021-02-15** VOTE: Block Vote Passage (100-Y 0-N)
- **2021-02-17** Enrolled
- **2021-02-17** Signed by President
- **2021-02-18** Signed by Speaker
- **2021-02-22** Enrolled Bill Communicated to Governor on February 22, 2021
- **2021-02-22** Governor's Action Deadline 11:59 p.m., March 31, 2021
- **2021-02-24** Impact statement from TAX (SB1403ER)
- **2021-03-11** Approved by Governor-Chapter 56 (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/3fb1053e-c405-4967-b0d1-8fa1134d5edf`. Confidence: reported (aggregated from official Virginia legislature records).