republic-os/legislation/us/states/va/2022/hb-462.md

---
type: "Bill"
title: "Retail Sales and Use Tax; extends sunset date for exemption of aircraft components."
description: "Sales and use tax exemption; aircraft components. Extends the sunset date for the sales and use tax exemption for parts, engines, and supplies used for maintaining, repairing, or reconditioning aircraft or any aircraft's avionics system, engine, or component parts from July 1, 2022, to July 1, 2025. The bill also restricts the exemption for manned systems to aircraft with a maximum takeoff weight of at least 2,400 pounds. This bill is identical to SB 701."
jurisdiction: "us/states/va"
legislature: "Virginia General Assembly"
session: "2022"
identifier: "HB 462"
citation: "Virginia HB 462 (2022)"
classification: ["bill"]
subjects: []
status: "enacted"
primary_sponsors: ["Terry L. Austin"]
version_count: 4
action_count: 35
vote_count: 8
first_action: "2022-01-11"
last_action: "2022-03-02"
source: "openstates"
source_identifier: "ocd-bill/35368bd9-91fa-45eb-87b5-3d867cbd8501"
source_url: "https://lis.virginia.gov/cgi-bin/legp604.exe?221+sum+HB462"
source_hash: "44968527645294d980fb70b9e426636bd86ebe04461446f756dc424fdc02c19d"
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 462 (2022) — Retail Sales and Use Tax; extends sunset date for exemption of aircraft components.

Sales and use tax exemption; aircraft components. Extends the sunset date for the sales and use tax exemption for parts, engines, and supplies used for maintaining, repairing, or reconditioning aircraft or any aircraft's avionics system, engine, or component parts from July 1, 2022, to July 1, 2025. The bill also restricts the exemption for manned systems to aircraft with a maximum takeoff weight of at least 2,400 pounds. This bill is identical to SB 701.

## Version chain

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

1. **CHAP0008** (committee substitute) — [source](https://lis.virginia.gov/cgi-bin/legp604.exe?221+ful+CHAP0008)
2. **Committee substitute printed 22105491D-H1** (committee substitute) — [source](https://lis.virginia.gov/cgi-bin/legp604.exe?221+ful+HB462H1)
3. **HB462ER** (committee substitute) — [source](https://lis.virginia.gov/cgi-bin/legp604.exe?221+ful+HB462ER)
4. **Prefiled and ordered printed; offered 01/12/22 22101029D** (committee substitute) — [source](https://lis.virginia.gov/cgi-bin/legp604.exe?221+ful+HB462)

## Votes

- VOTE: Block Vote Passage (98-Y 0-N) — **97–0** (pass) · lower
- VOTE: Block Vote Passage #2 (99-Y 0-N) — **98–0** (pass) · lower
- Subcommittee recommends reporting with substitute (9-Y 0-N) — **9–0** (pass) · lower
- Reported from Finance and Appropriations with amendment (16-Y 0-N) — **16–0** (pass) · upper
- Reported from Finance with substitute (21-Y 0-N) — **21–0** (pass) · lower
- Passed Senate with amendment — **40–0** (pass) · upper
- VOTE: Adoption (98-Y 0-N) — **97–0** (pass) · lower
- Constitutional reading dispensed (39-Y 0-N) — **39–0** (pass) · upper

## Sponsors

- Terry L. Austin — primary (person)
- Dave A. LaRock — cosponsor (person)

## Timeline

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

- **2022-01-11** Prefiled and ordered printed; offered 01/12/22 22101029D `introduction`
- **2022-01-11** Referred to Committee on Finance `referral-committee`
- **2022-01-20** Impact statement from TAX (HB462)
- **2022-01-20** Assigned Finance sub: Subcommittee #2 `referral-committee`
- **2022-01-31** House subcommittee amendments and substitutes offered
- **2022-01-31** Subcommittee recommends reporting with substitute (9-Y 0-N)
- **2022-02-02** Committee substitute printed 22105491D-H1 `substitution`
- **2022-02-02** Reported from Finance with substitute (21-Y 0-N) `committee-passage`
- **2022-02-04** Read first time `reading-1`
- **2022-02-07** Read second time `reading-2`
- **2022-02-07** Committee substitute agreed to 22105491D-H1
- **2022-02-07** Engrossed by House - committee substitute HB462H1
- **2022-02-08** Read third time and passed House BLOCK VOTE (98-Y 0-N) `passage, reading-3`
- **2022-02-08** VOTE: Block Vote Passage (98-Y 0-N)
- **2022-02-08** Reconsideration of passage agreed to by House
- **2022-02-08** Passed House BLOCK VOTE (99-Y 0-N) `passage`
- **2022-02-08** VOTE: Block Vote Passage #2 (99-Y 0-N)
- **2022-02-09** Constitutional reading dispensed
- **2022-02-09** Referred to Committee on Finance and Appropriations `referral-committee`
- **2022-02-14** Impact statement from TAX (HB462H1)
- **2022-02-15** Reported from Finance and Appropriations with amendment (16-Y 0-N) `committee-passage`
- **2022-02-16** Constitutional reading dispensed (39-Y 0-N)
- **2022-02-17** Read third time `reading-3`
- **2022-02-17** Reading of amendment waived
- **2022-02-17** Committee amendment agreed to
- **2022-02-17** Engrossed by Senate as amended
- **2022-02-17** Passed Senate with amendment `passage`
- **2022-02-21** Senate amendment agreed to by House (98-Y 0-N)
- **2022-02-21** VOTE: Adoption (98-Y 0-N)
- **2022-02-22** Enrolled
- **2022-02-22** Signed by Speaker
- **2022-02-22** Signed by President
- **2022-02-23** Impact statement from TAX (HB462ER)
- **2022-02-24** Enrolled Bill communicated to Governor on February 24, 2022
- **2022-03-02** Approved by Governor-Chapter 8 (effective 7/1/22) `executive-signature`

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/35368bd9-91fa-45eb-87b5-3d867cbd8501`. Confidence: reported (aggregated from official Virginia legislature records).