Fabio
109 lines
6.2 KiB
Markdown
109 lines
6.2 KiB
Markdown
---
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type: "Bill"
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title: "Retail Sales and Use Tax; reduced rate on essential personal hygiene products."
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description: "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"
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jurisdiction: "us/states/va"
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legislature: "Virginia General Assembly"
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session: "2019"
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identifier: "HB 2540"
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citation: "Virginia HB 2540 (2019)"
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classification: ["bill"]
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subjects: ["Health", "Sales and Use Tax", "Taxation"]
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status: "enacted"
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primary_sponsors: ["Kathy J. Byron"]
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version_count: 7
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action_count: 29
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vote_count: 10
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first_action: "2019-01-09"
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last_action: "2019-03-18"
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source: "openstates"
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source_identifier: "ocd-bill/07a24435-eaae-49b0-a1ca-f3e6ae160c89"
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source_url: "http://lis.virginia.gov/cgi-bin/legp604.exe?191+sum+HB2540"
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source_hash: "6f7c61da8a58bd944bc9ed0288331e71f36eaccc0b2dcc3db43de38801e26c74"
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vintage: "2026-07-01"
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source_snapshot: "https://data.openstates.org/daily/2026-07-01/public.pgdump"
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retrieved_at: "2026-07-06"
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confidence: "reported"
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tags: ["legislation", "bill", "us-va"]
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---
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# Virginia HB 2540 (2019) — Retail Sales and Use Tax; reduced rate on essential personal hygiene products.
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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
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## Version chain
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The bill's text revisions, in order — the diff chain from filing to enrollment.
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1. **Governor: Acts of Assembly Chapter text (CHAP0549)** (committee substitute) — [source](http://lis.virginia.gov/cgi-bin/legp604.exe?191+ful+CHAP0549)
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2. **House amendments adopted** (committee substitute) — [source](http://lis.virginia.gov/cgi-bin/legp604.exe?191+amd+HB2540AH)
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3. **House subcommittee amendments and substitutes adopted** (committee substitute) — [source](https://committees.lis.virginia.gov/subcommitteeaction.aspx?ses=191&bil=HB2540)
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4. **House: Bill text as passed House and Senate (HB2540ER)** (committee substitute) — [source](http://lis.virginia.gov/cgi-bin/legp604.exe?191+ful+HB2540ER)
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5. **House: Prefiled and ordered printed; offered 01/09/19 19100843D** (committee substitute) — [source](http://lis.virginia.gov/cgi-bin/legp604.exe?191+ful+HB2540)
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6. **House: Printed as engrossed 19100843D-E** (committee substitute) — [source](http://lis.virginia.gov/cgi-bin/legp604.exe?191+ful+HB2540E)
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7. **Senate amendments engrossed** (committee substitute) — [source](http://lis.virginia.gov/cgi-bin/legp604.exe?191+amd+HB2540ASE)
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## Votes
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- Reported from Finance with amendment — **14–0** (pass) · upper
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- Senate insisted on amendment — **37–0** (pass) · upper
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- Conference report agreed to by House — **92–1** (pass) · lower
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- Senate amendment rejected by House — **0–94** (fail) · lower
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- Passed Senate with amendment — **39–0** (pass) · upper
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- Reported from Finance with amendment — **20–2** (pass) · lower
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- Conference report agreed to by Senate — **39–1** (pass) · upper
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- Read third time and passed House — **95–1** (pass) · lower
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- Subcommittee recommends reporting with amendment — **8–0** (pass) · lower
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- Constitutional reading dispensed — **39–0** (pass) · upper
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## Sponsors
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- Kathy J. Byron — primary (person)
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- Christopher T. Head — cosponsor (person)
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- John J. McGuire, III — cosponsor (person)
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- Mark L. Keam — cosponsor (person)
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- Robert D. Orrock, Sr. — cosponsor (person)
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- Robert M. "Bob" Thomas, Jr. — cosponsor (person)
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- Ronnie R. Campbell — cosponsor (person)
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- Thomas C. Wright, Jr. — cosponsor (person)
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- Timothy D. Hugo — cosponsor (person)
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## Timeline
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The legislative action history — every referral, reading, and vote.
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- **2019-01-09** Prefiled and ordered printed; offered 01/09/19 19100843D `introduction`
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- **2019-01-09** Referred to Committee on Finance `referral-committee`
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- **2019-01-18** Assigned Finance sub: Subcommittee #3 `referral-committee`
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- **2019-01-30** Read first time `reading-1`
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- **2019-01-31** Read second time `reading-2`
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- **2019-01-31** Committee amendment agreed to
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- **2019-01-31** Engrossed by House as amended HB2540E
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- **2019-01-31** Printed as engrossed 19100843D-E
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- **2019-02-01** Read third time and passed House (95-Y 1-N) `passage, reading-3`
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- **2019-02-04** Constitutional reading dispensed
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- **2019-02-04** Referred to Committee on Finance `referral-committee`
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- **2019-02-13** Read third time `reading-3`
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- **2019-02-13** Reading of amendment waived
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- **2019-02-13** Committee amendment agreed to
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- **2019-02-13** Engrossed by Senate as amended
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- **2019-02-13** Placed on Calendar
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- **2019-02-13** Senate amendment rejected by House (0-Y 94-N)
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- **2019-02-13** Senate requested conference committee
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- **2019-02-13** House acceded to request
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- **2019-02-13** Conferees appointed by House
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- **2019-02-13** Conferees appointed by Senate
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- **2019-02-22** Amended by conference committee
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- **2019-02-22** Conference report agreed to by House (92-Y 1-N)
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- **2019-03-07** Enrolled
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- **2019-03-07** Signed by Speaker
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- **2019-03-09** Signed by President
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- **2019-03-11** Enrolled Bill communicated to Governor on March 11, 2019
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- **2019-03-11** Governor's Action Deadline Midnight, March 26, 2019
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- **2019-03-18** Approved by Governor-Chapter 549 (effective 1/1/20) `executive-signature`
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## Source
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OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/07a24435-eaae-49b0-a1ca-f3e6ae160c89`. Confidence: reported (aggregated from official Virginia legislature records).
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