Virginia 2022 Regular Session Status: Enacted

HB 90 — RS&UT; exemption for food purchased for human consumption & essential personal hygiene products.

Last action — of adjournment of the 2022 Special Session l)

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  1. ✓
    Introduced
  2. ✓
    In Committee
  3. ✓
    Passed House of Delegates
  4. ✓
    Passed Senate
  5. ✓
    To Executive
  6. 6
    Enacted

This bill has been enacted into law. Introduced January 06, 2022. Enacted.

Signed by Governor Glenn Youngkin (Republican) on August 04, 2022.

Prognosis

Likely to advance 64% · moderate confidence

Where this bill stands today.

Odds of enactment

High

How often bills like it became law.

  • Enacted

    Current position in the legislative process.

  • 24 sponsors

    1 primary, 23 co-sponsors signed on.

  • Mixed recorded votes

    5 passed, 5 failed in recorded votes so far.

Prognosis reads this bill's own signals — stage, sponsorship breadth, committee status, recorded votes and cross-state momentum. Odds come from a model trained on which bills have become law.

Summary

Sales tax; exemption for food purchased for human consumption and essential personal hygiene products. Exempts food purchased for human consumption and essential personal hygiene products (the grocery tax) from all state, regional, and local sales taxes. The bill dedicates an amount equal to a 0.182 percent sales and use tax to cities and counties as a supplemental school payment. Such payment shall, from July 1, 2022, until July 1, 2024, be distributed based on each city and county's estimated average share of monthly distributions attributable to the tax on such food and hygiene products between February 2020 and December 2021. Beginning July 1, 2024, such payment shall be based upon each city and county's pro rata share of total local sales and use taxes.

Bill Text

What changed in the latest version

57 added · 192 removed

Plain-language change summary

The recent amendment to HB 90 establishes clearer guidelines for polling places in Virginia, ensuring they must be located within the county or city and generally within one mile of the precinct boundary. This change aims to improve accessibility for voters, particularly by requiring polling places to be in public buildings when possible and ensuring they comply with accessibility standards for individuals with disabilities. This adjustment is important as it helps create a more inclusive voting environment, making it easier for all citizens to participate in elections.

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SESSION SENATE SUBSTITUTE 22107276D HOUSE BILL NO.
VIRGINIA ACTS OF ASSEMBLY -- 2022 SESSION CHAPTER 5 An Act to amend and reenact § 24.2-310 of the Code of Virginia, relating to polling places;
90 AMENDMENT IN THE NATURE OF A SUBSTITUTE (Proposed by the Senate Committee on Finance and Appropriations on March 1, 2022) (Patron Prior to Substitute––Delegate McNamara) A BILL to amend and reenact §§ 58.1-603.1, as it is currently effective and as it may become effective, 58.1-606.1, and 58.1-611.1 of the Code of Virginia, relating to sales tax;
location requirements;
exemption for food5.1, purchased for human consumption and essential personal hygiene products.
waiver in certain circumstances.
Be it enacted by the General Assembly of Virginia:
[H 195] Approved February 23, 2022 Be it enacted by the General Assembly of Virginia:
That §§ 58.1-603.1, as it is currently effective and as it may become effective, 58.1-603.2, 58.1-604.01, as it is currently effective and as it may become effective, 58.1-605.1, 58.1-606.1, and 58.§ 58.1-604.01.
That § 24.2-310 of the Code of Virginia is amended and reenacted as follows:
(For contingent expiration dates, see Acts 2013, c.
§ 24.2-310.
766, and Acts 2020, c.
Requirements for polling places.
1235) Additional state use tax in certain counties and cities.
In addition to the use tax imposed pursuant to § 58.1-604, there is hereby levied and imposed in each county and city located in a Planning District established pursuant to Chapter 42 (§ 15.2-4200 et seq.) of Title 15.2 that (i) as of January 1, 2013, has a population of 1.5 million or more, as shown by the most recent United States Census, has not less than 1.2 million motor vehicles registered therein, and the Planning District or (ii) as shown by the most recent United States Census meets the populations within criteria set forth in clause (i) and also meets the vehicle registration and ridership criteriaTset forth in clause (i), a retail use tax at the rate of 0.70 percent.
The polling place for each precinct shall be located within the county or city and either within the precinct or within one mile of the precinct boundary, unless a waiver has been granted pursuant to subsection G.
In any case in which the tax is imposed pursuant to clause (ii) such tax shall be effective beginning on the July 1 immediately following the caEendar year in which all of the criteria have been met.
The polling place for a county precinct may be located within a city (i) if the city is wholly contained within the county election district served by the precinct or (ii) if the city is wholly polling place for a town precinct may be located within one mile of the precinct and town boundary.
For town elections held in November, the town shall use the polling places established by the county for its elections.
In addition to the sales tax imposed pursuant to § 58.1-603, there is hereby levied and imposed in seq.) of Title 15.2 a retail use tax at the rate of 0.70 percent.
The governing body of each county, city, and town shall provide funds to enable the general registrar to provide adequate facilities at each polling place for the conduct of elections.
In no case shall an additional use tax be imposed pursuant to both clause (ii) of subsection A and this subsection.
Each polling place shall be located in a public building whenever practicable.
S C.
If more than one polling place is located in the same building, each polling place shall be located in a separate room or separate and defined space.
The tax imposed pursuant to subsections A and B shall not be levied upon food purchased fUr human consumption and essential personal hygiene products, as such terms are defined in § 58.1-B11.1.
Such tax shall be added to the rate of the state use tax imposed pursuant to § 58.1-604 in such county with respect thereto.
No discount under § 58.1-622 shall be allowed for the tax described under thisblished section.
Such tax shall be administered and collected by the Tax Commissioner in the same manner and :
36 subject to the same penalties as provided for the state use tax under § 58.1-604.
37 D.
The revenue generated and collected pursuant to the tax authorized under this section, less the 38 applicable portion of any refunds to taxpayers, shall be deposited by the Comptroller into specTal funds 39 established by law.
In the case of Planning District 8, the revenue generated and collected theUein shall generated and collected therein shall be deposited into the fund established in § 33.2-2600.
In the case of Planning District 15, the revenue generated and collected therein shall be deposited into the fund established in § 33.2-3701.
For any additional planning districts that may become subject to thEs section, funds shall be established by appropriate legislation.
§ 58.1-604.01.
(For contingent effective date, see Acts 2020, c.
1235;
for contingent expiration datIn addition to the use tax imposed pursuant to § 58.1-604, there is hereby levied and imposed in each county and city located in a Planning District established pursuant to Chapter 42 (§ 15.2-4200 et seq.) of Title 15.2 that (i) as of January 1, 2013, has a population of 1.5 million or more, as shown by the most recent United States Census, has not less than 1.2 million motor vehicles registered therein, and has a total transit ridership of not less than 15 million riders per year across all transit systems Hithin the Planning District or (ii) as shown by the most recent United States Census meets the population9criteria a retail use tax at the rate of 0.70 percent.
In any case in which the tax is imposed pursuant to clausese (i), (ii) such tax shall be effective beginning on the July 1 immediately following the calendar year in which all of the criteria have been met.
Such tax shall not be levied upon food purchased for human consumption and essential personal hygiene products, as such terms are defined in § 58.1-611.1.
Such tax shall be added to the rate of the state use tax imposed pursuant to § 58.1-604 in such county and city and shall be subject to all the provisions of this chapter and the rules and regulations published with HB90S1 2 of 4 respect thereto.
No discount under § 58.1-622 shall be allowed for the tax described under this section.
Such tax shall be administered and collected by the Tax Commissioner in the same manner and subject to the same penalties as provided for the state use tax under § 58.1-604.
The revenue generated and collected pursuant to the tax authorized under this section, less the applicable portion of any refunds to taxpayers, shall be deposited by the Comptroller into special funds established by law.
In the case of Planning District 8, the revenue generated and collected therein shall be deposited into the fund established in § 33.2-2509.
In the case of Planning District 23, the revenue generated and collected therein shall be deposited into the fund established in § 33.2-2600.
For any additional Planning Districts that may become subject to this section, funds shall be established by appropriate legislation.
§ 58.1-605.1.
Additional local sales tax in certain localities;
use of revenues for construction or renovation of schools.
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A.
1.
In addition to the sales tax authorized under § 58.1-605, a qualifying locality may levy a general retail sales tax at a rate not to exceed one percent as determined by its governing body to provide revenue solely for capital projects for the construction or renovation of schools in each such locality.
Such tax shall be added to the rates of the state and local sales tax imposed by this chapter and shall be subject to all the provisions of this chapter and the rules and regulations published with respect thereto.
No discount under § 58.1-622 shall be allowed on this local sales tax.
2.
Any tax imposed pursuant to this section shall expire (i) if the capital projects for the construction or renovation of schools are to be financed by bonds or loans, on the date by which such bonds or loans shall be repaid or (ii) if the capital projects for the construction or renovation of schools are not to be financed by bonds or loans, on a date chosen by the governing body and specified in any resolution passed pursuant to the provisions of subdivision B 1.
Such expiration date shall not be more than 20 years after the date of the resolution passed pursuant to the provisions of subdivision B 1.
B.
1.
This tax may be levied only if the tax is approved in a referendum within the qualifying locality held in accordance with § 24.2-684 and initiated by a resolution of the local governing body.
Such resolution shall state (i) if the capital projects for the construction or renovation of schools are to be financed by bonds or loans, the date by which such bonds or loans shall be repaid or (ii) if the capital projects for the construction or renovation of schools are not to be financed by bonds or loans, a specified date on which the sales tax shall expire.
2.
The clerk of the circuit court shall publish notice of the referendum in a newspaper of general circulation in the qualifying locality once a week for three consecutive weeks prior to the election.
The question on the ballot for the referendum shall include language stating (i) that the revenues from the sales tax shall be used solely for capital projects for the construction or renovation of schools and (ii) the date on which the sales tax shall expire.
The governing body of the qualifying locality, if it elects to impose a local sales tax under this section after approval at a referendum as provided in subsection B shall do so by the adoption of an ordinance stating its purpose and referring to this section and providing that such ordinance shall be effective on the first day of a month at least 120 days after its adoption.
Polling places shall be accessible to qualified voters as required by the provisions of the Virginians with Disabilities Act (§ 51.5-1 et seq.), the Voting Accessibility for the Elderly and Handicapped Act (52 U.S.C.
Such ordinance shall state the date on which the sales tax shall expire.
§ 20101 et seq.), and the Americans with Disabilities Act relating to public services (42 U.S.C.
A certified copy of such ordinance shall be forwarded to the Tax Commissioner so that it will be received within five days after its adoption.
§ 12131 et seq.).
The State Board shall provide instructions to the local electoral boards and general registrars to assist the localities in complying with the requirements of the Acts.
Any local sales tax levied under this section shall be administered and collected by the Tax Commissioner in the same manner and subject to the same exemptions and penalties as provided for the state sales tax;
If an emergency makes a polling place unusable or inaccessible, the electoral board or the general registrar shall provide an alternative polling place and give notice of the change in polling place, including to all candidates, or such candidate's campaign, appearing on the ballot to be voted at the alternative polling place, subject to the prior approval of the State Board.
however, the local sales tax levied under this section shall not be levied on food purchased for human consumption or essential personal hygiene products, as such terms are defined in § 58.1-611.1.
The general registrar shall provide notice to the voters appropriate to the circumstances of the emergency.
For the purposes of this subsection, an "emergency" means a rare and unforeseen combination of circumstances, or the resulting state, that calls for immediate action.
All local sales tax moneys collected by the Tax Commissioner under this section shall be paid into the state treasury to the credit of a special fund that is hereby created on the Comptroller's books for each qualifying locality under the name "Collections of Additional Local Sales Taxes in ____ (INSERT NAME OF THE QUALIFYING LOCALITY)." Each fund shall be administered as provided in § 58.1-605.
It shall be permissible to distribute campaign materials on the election day on the property on which a polling place is located and outside of the building containing the room where the election is conducted except as specifically prohibited by law including, without limitation, the prohibitions of § 24.2-604 and the establishment of the "Prohibited Area" within 40 feet of any entrance to the polling place.
A separate fund shall be created for each qualifying locality.
However, and notwithstanding the provisions of clause (i) of subsection A of § 24.2-604, and upon the approval of the local electoral board, campaign materials may be distributed outside the polling place and inside the structure where the election is conducted, provided that the "Prohibited Area" (i) includes the area within the structure that is beyond 40 feet of any entrance to the polling place and the area within the structure that is within 40 feet of any entrance to the room where the election is conducted and (ii) is maintained and enforced as provided in § 24.2-604.
Only local sales tax moneys collected in that qualifying locality shall be deposited in that locality's fund.
The local electoral board may approve campaigning activities inside the building where the election is conducted when an entrance to the building is from an adjoining building, or if establishing the 40-foot prohibited area outside the polling place would hinder or delay a qualified voter from entering or leaving the building.
As soon as practicable after the local sales tax moneys have been paid into the state treasury in any month for the preceding month, the Comptroller shall draw his warrant on the State Treasurer in the proper amount in favor of each qualifying locality, and such payments shall be charged to the account of the qualifying locality under its special fund created by this section.
Any local government, local electoral board, or the State Board may make monetary grants to any non-governmental entity furnishing facilities under the provisions of § 24.2-307 or 24.2-308 for use as a polling place.
If errors are made in any such payment, or adjustments are otherwise necessary, whether attributable to refunds to taxpayers or to some other fact, the errors shall be corrected and adjustments made in the payments for the next two months as follows:
Such grants shall be made for the sole purpose of meeting the accessibility requirements of this section.
one-half of the total adjustment shall be included in the payment for each of the next two months.
Nothing in this subsection shall be construed to obligate any local government, local electoral board, or the State Board to appropriate funds to any non-governmental entity.
In addition, the payment shall include a refund of amounts erroneously not paid to each qualifying locality and not previously refunded during the three years preceding the discovery of the error.
G.
A correction and adjustment in payments described in this subsection due to the misallocation of of 4 funG.
The general registrar or the governing body of the locality may request from the Department of Elections a waiver to establish a polling place that does not meet the location requirements of subsection A in the event that there is no suitable building that could be used within the precinct or within one mile of the precinct boundary.
The revenues from this tax shall be used solely for capital projects for new construction or major renovation of schools in the qualifying locality, including bond and loan financing costs related to such construction or renovation.
The Department shall grant such a waiver and may impose any conditions on the waiver that it deems necessary or appropriate to ensure accessibility and security of the polling place and compliance with any other requirements of state or federal law.
§ 58.1-606.1.
Additional local use tax in certain localities;
use of revenues for construction or renovation of schools.
under § 58.1-605.1 to provide revenue for capital projects for the construction or renovation of schools in such locality.
Such tax shall be added to the rates of the state and local use tax imposed by this chapter and shall be subject to all the provisions of this chapter, and all amendments thereof, and the rules and regulations published with respect thereto, except that no discount under § 58.1-622 shall be allowed on a local use tax.
or renovation of schools are to be financed by bonds or loans, on the date by which such bonds or loansction shall be repaid or (ii) if the capital projects for the construction or renovation of schools are not to be financed by bonds or loans, on a date chosen by the governing body and specified in any resolution passed pursuant to the provisions of subsection B.
Such expiration date shall not be more than 20 years after the date of the resolution passed pursuant to the provisions of subsection B.
E section may do so only if it has previously imposed the local sales tax authorized by § 58.1-60N.1, by the adoption of an ordinance stating its purpose and referring to this section and providing that the local use tax shall become effective on the first day of a month at least 120 days after its adoptionA Such ordinance shall state the date on which the use tax shall expire.
A certified copy of such ordinance shall be forwarded to the Tax Commissioner so that it will be received within five days after its adoTtion.
Commissioner in the same manner and subject to the same exemptions and penalties as provided for the state use tax;
however, the local use tax levied under this section shall not be levied on food purchased for human consumption or essential personal hygiene products, as such terms are defined in § 58.1-611.1.
D.
The local use tax authorized by this section shall not apply to transactions to which theSsales tax of business of every dealer paying the tax to the Commonwealth without regard to the locality off each place possible use by the purchasers.
However, the local use tax authorized by this section shall apply to tangible personal property purchased outside the Commonwealth for use or consumption within theB locality imposing the local use tax, or stored within the locality for use or consumption, wherS the property would have been subject to the sales tax if it had been purchased within the Commonwealth.
business of the lessor is outside the Commonwealth and such leases or rentals are subject to the stateof tax.
Moreover, the local use tax shall apply in all cases in which the state use tax applies.
I E.
Out-of-state dealers who hold certificates of registration to collect the use tax from thTir customers for remittance to the Commonwealth shall, to the extent reasonably practicable, in filing their monthly use tax returns with the Tax Commissioner, break down their shipments into the Commonwealth by U unable accurately to assign any shipment to a particular county or city, the local use tax on the tangibleis personal property involved shall be remitted to the Commonwealth by such dealer without attemptEng to assign the shipment to any county or city.
F.
Local use tax revenue shall be deposited in the special fund established pursuant to subsection E of § 58.1-605.1.
The Comptroller shall distribute the revenue to the qualifying locality.
construction or major renovation of schools in the qualifying locality, including bond and loan financing costs related to such construction or renovation.
§ 58.1-611.1.
Exemption for food purchased for human consumption and essential personal hygiene products.
H A.
The Before January 1, 2023, the tax imposed by §§ 58.1-603 and 58.1-604 on food purchasedBfor gross sales price.
The revenue from the tax shall be distributed as follows:
(i) the revenue frSm the tax at the rate of one-half percent shall be distributed as provided in subsection A of § 58.1-638 and (ii) the revenue from the tax at the rate of one percent shall be distributed as provided in subsections B, C, and D of § 58.1-638.
B.
The provisions of this section shall not affect the imposition of tax on food purchased for human consumption and essential personal hygiene products pursuant to §§ 58.1-605 and 58.1-606.
HB90S1 4 of 4 C.
On and after January 1, 2023, and except for taxes imposed pursuant to §§ 58.1-605 and 58.1-606, no tax shall be imposed under this chapter, or pursuant to any authority granted under this chapter, on food purchased for human consumption or essential personal hygiene products.
C.
Beginning February 1, 2023, an amount equal to the revenue that would have been distributed pursuant to clause (ii) of subsection A shall be distributed as provided in subsections B, C, and D of § 58.1-638 based on the estimates of the population of cities and counties ages five to 19.
D.
1.
As used in this section, "food purchased for human consumption" has the same meaning as "food" defined in the Food Stamp Act of 1977, 7 U.S.C.
§ 2012, as amended, and federal regulations adopted pursuant to that Act, except it shall not include seeds and plants which produce food for human consumption.
For the purpose of this section, "food purchased for human consumption" shall not include food sold by any retail establishment where the gross receipts derived from the sale of food prepared by such retail establishment for immediate consumption on or off the premises of the retail establishment constitutes more than 80 percent of the total gross receipts of that retail establishment, including but not limited to motor fuel purchases, regardless of whether such prepared food is consumed on the premises of that retail establishment.
For purposes of this section, "retail establishment" means each place of business for which any "dealer," as defined in § 58.1-612, is required to apply for and receive a certificate of registration pursuant to § 58.1-613.
2.
As used in this section, "essential personal hygiene products" means (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.
"Essential personal hygiene products" does not include any item that is otherwise exempt pursuant to this chapter.
2.
That the provisions of this act shall become effective on January 1, 2023.
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Action History

  1. of adjournment of the 2022 Special Session l)

  2. Approved by Governor-Chapter 5 (effective on the 1st day of the 4th month following the month

  3. Governor's Action Deadline 11:59 p.m., August 4, 2022

  4. Enrolled Bill communicated to Governor on July 28, 2022

  5. Signed by President

  6. Signed by Speaker

  7. Impact statement from TAX (HB90ER)

  8. Enrolled

  9. VOTE: Adoption (88-Y 1-N)

  10. Conference report agreed to by House (88-Y 1-N)

  11. Conference report agreed to by Senate (39-Y 0-N)

  12. Conference substitute printed 22208236D-H2

  13. Amended by conference committee

  14. Continued to 2022 Sp. Sess. 1 pursuant to HJR455

  15. Continued to 2022 Sp. Sess. 1 pursuant to HJR455

  16. Impact statement from TAX (HB90S1)

  17. Impact statement from TAX (HB90S1)

  18. Conferees appointed by Senate

  19. Conferees appointed by House

  20. House acceded to request

  21. Senate requested conference committee

  22. Senate insisted on substitute (34-Y 6-N)

  23. Passed by temporarily

  24. VOTE: Rejected (0-Y 97-N)

  25. Senate substitute rejected by House 22107276D-S1 (0-Y 97-N)

  26. Passed Senate with substitute (38-Y 2-N)

  27. Engrossed by Senate - committee substitute HB90S1

  28. Committee substitute agreed to 22107276D-S1

  29. Reading of substitute waived

  30. Read third time

  31. Constitutional reading dispensed (40-Y 0-N)

  32. Conferees appointed by Senate

  33. Conferees appointed by House

  34. House acceded to request

  35. Senate requested conference committee

  36. Senate insisted on substitute (34-Y 6-N)

  37. Passed by temporarily

  38. VOTE: Rejected (0-Y 97-N)

  39. Senate substitute rejected by House 22107276D-S1 (0-Y 97-N)

  40. Passed Senate with substitute (38-Y 2-N)

  41. Engrossed by Senate - committee substitute HB90S1

  42. Committee substitute agreed to 22107276D-S1

  43. Reading of substitute waived

  44. Read third time

  45. Constitutional reading dispensed (40-Y 0-N)

  46. Committee substitute printed 22107276D-S1

  47. Reported from Finance and Appropriations with substitute (14-Y 1-N)

  48. Committee substitute printed 22107276D-S1

  49. Reported from Finance and Appropriations with substitute (14-Y 1-N)

  50. House committee, floor amendments and substitutes offered

  51. Impact statement from TAX (HB90H1)

  52. House committee, floor amendments and substitutes offered

  53. Impact statement from TAX (HB90H1)

  54. Referred to Committee on Finance and Appropriations

  55. Constitutional reading dispensed

  56. Referred to Committee on Finance and Appropriations

  57. Constitutional reading dispensed

  58. VOTE: Passage (80-Y 20-N)

  59. Read third time and passed House (80-Y 20-N)

  60. VOTE: Passage (80-Y 20-N)

  61. Read third time and passed House (80-Y 20-N)

  62. Engrossed by House - committee substitute HB90H1

  63. Committee substitute agreed to 22106361D-H1

  64. Read second time

  65. Engrossed by House - committee substitute HB90H1

  66. Committee substitute agreed to 22106361D-H1

  67. Read second time

  68. Read first time

  69. Read first time

  70. Committee substitute printed 22106361D-H1

  71. Reported from Appropriations with substitute (18-Y 0-N)

  72. Committee substitute printed 22106361D-H1

  73. Reported from Appropriations with substitute (18-Y 0-N)

  74. Referred to Committee on Appropriations

  75. Reported from Finance (13-Y 8-N)

  76. Referred to Committee on Appropriations

  77. Reported from Finance (13-Y 8-N)

  78. Impact statement from TAX (HB90)

  79. Impact statement from TAX (HB90)

  80. Assigned Finance sub: Subcommittee #3

  81. Assigned Finance sub: Subcommittee #3

  82. Referred to Committee on Finance

  83. Prefiled and ordered printed; offered 01/12/22 22100681D

  84. Referred to Committee on Finance

  85. Prefiled and ordered printed; offered 01/12/22 22100681D

Sponsors

Sponsorship breakdown

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1 sponsors · 23 co-sponsors · 124 not signed on · 37 voted No

Sponsors (1)

Co-sponsors (23)

Not signed on (124)

124 members have not signed on to this bill.

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"Not signed on" means a member has not sponsored or co-sponsored this bill — it does not imply opposition. Members flagged Voted No have a recorded No vote on this bill.

Whip count is in markup. Polling the chamber and every recorded vote this session. Only the first open is slow. It’s instant for you after this. Calling the roll · Tallying · Engrossing

Votes

VOTE: Adoption (88-Y 1-N)

Passed 54 Yea · 44 Nay · 1 Other
Party YeaNayPresentNot Voting
Unaffiliated 544401
Total 544401
% of votes cast 55%44%0%1%
How each member voted (99)
Member Party Vote
Greenhalgh, Karen S. — Nay
March, Marie E. — Nay
Adams, Dawn M. — Nay
Adams, Les R. — Yea
Alfonso H. Lopez — Yea
Angelia Williams Graves — Yea
Anne Ferrell Tata — Yea
Avoli, G. "John" — Nay
Batten, Amanda E. — Nay
Bell, Robert B. — Nay
Betsy B. Carr — Yea
Bill Wiley — Yea
Bourne, Jeffrey M. — Yea
Briana D. Sewell — Nay
Bulova, David L. — Yea
Byron, Kathy J. — Nay
C.E. Cliff Hayes, Jr. — Yea
Campbell, Jeffrey L. — Yea
Campbell, Ronnie R. — Nay
Charniele L. Herring — Yea
Chris S. Runion — Nay
Christopher T. Head — Yea
Convirs-Fowler, Kelly K. — Yea
Cordoza, A.C. — Nay
Coyner, Carrie E. — Yea
Dan I. Helmer — Nay
Danica A. Roem — Yea
David A. Reid — Yea
Davis, Glenn R. — Nay
Delores L. McQuinn — Nay
Don Scott — Yea
Edmunds, James E., II — Yea
Elizabeth B. Bennett-Parker — Nay
Emily M. Jordan — Nay
Fariss, C. Matthew — Nay
Filler-Corn, Eileen — Yea
Fowler, Hyland F."Buddy," Jr. — Yea
Freitas, Nicholas J. — Not Voting
Gooditis, Wendy W. — Nay
Guzman, Elizabeth R. — Yea
H. Otto Wachsmann, Jr. — Yea
Hudson, Sally L. — Nay
Irene Shin — Yea
Israel D. O'Quinn — Nay
Jackie H. Glass — Nay
James A. "Jay" Leftwich — Yea
James W. Morefield — Nay
Jason S. Ballard — Nay
Jeion A. Ward — Nay
Jenkins, Clinton L. — Yea
Jessica L. Anderson — Nay
Joseph P. McNamara — Nay
Karrie K. Delaney — Yea
Kathy K.L. Tran — Yea
Keam, Mark L. — Yea
Knight, Barry D. — Yea
Kory, Kaye — Yea
LaRock, Dave A. — Nay
Lamont Bagby — Nay
Luke E. Torian — Nay
M. Keith Hodges — Yea
Maldonado, Michelle Lopes — Yea
Marcia S. "Cia" Price — Nay
Marcus B. Simon — Yea
Marshall, Daniel W., III — Yea
McGuire, John J., III — Nay
Michael J. Webert — Nay
Mike A. Cherry — Nay
Mullin, Michael P. — Yea
Mundon King, Candi — Yea
Murphy, Kathleen — Yea
Nadarius E. Clark — Nay
Orrock, Robert D., Sr. — Nay
Patrick A. Hope — Yea
Paul E. Krizek — Yea
Phillip A. Scott — Nay
Plum, Kenneth R. — Yea
R. Lee Ware — Yea
Ransone, Margaret B. — Nay
Richard C. "Rip" Sullivan, Jr. — Yea
Robert S. Bloxom, Jr. — Yea
Robinson, Roxann L. — Yea
Rodney T. Willett — Yea
Sam Rasoul — Yea
Schuyler T. VanValkenburg — Yea
Scott A. Wyatt — Yea
Shelly A. Simonds — Yea
Sickles, Mark D. — Yea
Subramanyam, Suhas — Yea
Tara A. Durant — Nay
Taylor, Kim A. — Yea
Terry G. Kilgore — Nay
Terry L. Austin — Yea
Thomas C. Wright, Jr. — Nay
Tony O. Wilt — Nay
Vivian E. Watts — Yea
Wampler, William C., III — Nay
Wendell S. Walker — Nay
Wren M. Williams — Nay

Official roll call →

Conference report agreed to by Senate (39-Y 0-N)

Passed 22 Yea · 0 Nay · 18 Other
Party YeaNayPresentNot Voting
Unaffiliated 220018
Total 220018
% of votes cast 55%0%0%45%
How each member voted (40)
Member Party Vote
McClellan, Jennifer L. — Yea
Morrissey, Joseph D. — Not Voting
Spruill, Lionell, Sr. — Not Voting
Barbara A. Favola — Not Voting
Barker, George L. — Not Voting
Bell, John J. — Yea
Bill DeSteph — Yea
Bryce E. Reeves — Yea
Chase, Amanda F. — Yea
Cosgrove, John A., Jr. — Not Voting
David R. Suetterlein — Not Voting
David W. Marsden — Not Voting
Dunnavant, Siobhan S. — Yea
Ebbin, Adam P. — Yea
Edwards, John S. — Not Voting
Hanger, Emmett W., Jr. — Yea
Hashmi, Ghazala F. — Yea
Howell, Janet D. — Not Voting
Jennifer B. Boysko — Yea
Jeremy S. McPike — Not Voting
Kiggans, Jennifer A. — Not Voting
L. Louise Lucas — Not Voting
Lewis, Lynwood W., Jr. — Yea
Mamie E. Locke — Yea
Mark D. Obenshain — Not Voting
Mark J. Peake — Not Voting
Mason, T. Montgomery "Monty" — Yea
Newman, Stephen D. — Yea
Norment, Thomas K., Jr. — Not Voting
Petersen, J. Chapman — Yea
R. Creigh Deeds — Yea
Richard H. Stuart — Yea
Ruff, Frank M., Jr. — Yea
Ryan T. McDougle — Not Voting
Saslaw, Richard L. — Not Voting
Scott A. Surovell — Yea
T. Travis Hackworth — Yea
Todd E. Pillion — Not Voting
Vogel, Jill Holtzman — Yea
William M. Stanley, Jr. — Yea

Official roll call →

Reported from Finance and Appropriations with substitute (14-Y 1-N)

Passed 14 Yea · 1 Nay
Party YeaNayPresentNot Voting
Unaffiliated 14100
Total 14100
% of votes cast 93%7%0%0%
How each member voted (15)
Member Party Vote
McClellan, Jennifer L. — Yea
Barker, George L. — Yea
Ebbin, Adam P. — Yea
Edwards, John S. — Yea
Hanger, Emmett W., Jr. — Nay
Howell, Janet D. — Yea
L. Louise Lucas — Yea
Mamie E. Locke — Yea
Newman, Stephen D. — Yea
Norment, Thomas K., Jr. — Yea
Petersen, J. Chapman — Yea
R. Creigh Deeds — Yea
Ruff, Frank M., Jr. — Yea
Saslaw, Richard L. — Yea
Vogel, Jill Holtzman — Yea

Official roll call →

Reported from Appropriations with substitute (18-Y 0-N)

Passed 18 Yea · 0 Nay · 4 Other
Party YeaNayPresentNot Voting
Unaffiliated 18004
Total 18004
% of votes cast 82%0%0%18%
How each member voted (22)
Member Party Vote
Betsy B. Carr — Yea
Bulova, David L. — Yea
C.E. Cliff Hayes, Jr. — Not Voting
Coyner, Carrie E. — Not Voting
David A. Reid — Yea
Davis, Glenn R. — Yea
Delores L. McQuinn — Yea
Emily M. Jordan — Yea
Fariss, C. Matthew — Yea
James W. Morefield — Yea
Knight, Barry D. — Yea
Luke E. Torian — Yea
M. Keith Hodges — Yea
Marshall, Daniel W., III — Yea
Paul E. Krizek — Yea
Plum, Kenneth R. — Yea
Robert S. Bloxom, Jr. — Not Voting
Sam Rasoul — Not Voting
Scott A. Wyatt — Yea
Sickles, Mark D. — Yea
Terry L. Austin — Yea
Wampler, William C., III — Yea

Official roll call →

Reported from Finance (13-Y 8-N)

Passed 13 Yea · 8 Nay · 1 Other
Party YeaNayPresentNot Voting
Unaffiliated 13801
Total 13801
% of votes cast 59%36%0%5%
How each member voted (22)
Member Party Vote
Bill Wiley — Yea
Byron, Kathy J. — Yea
Campbell, Ronnie R. — Yea
Chris S. Runion — Yea
Don Scott — Nay
Elizabeth B. Bennett-Parker — Nay
Fowler, Hyland F."Buddy," Jr. — Yea
Freitas, Nicholas J. — Yea
Hudson, Sally L. — Nay
Joseph P. McNamara — Yea
Keam, Mark L. — Yea
Marcus B. Simon — Nay
Mundon King, Candi — Nay
Murphy, Kathleen — Nay
Orrock, Robert D., Sr. — Yea
R. Lee Ware — Yea
Richard C. "Rip" Sullivan, Jr. — Nay
Robinson, Roxann L. — Yea
Rodney T. Willett — Yea
Tara A. Durant — Yea
Vivian E. Watts — Nay
Wendell S. Walker — Not Voting

Official roll call →

Subjects

taxation education
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Frequently asked questions

What does HB 90 do?
Sales tax; exemption for food purchased for human consumption and essential personal hygiene products. Exempts food purchased for human consumption and essential personal hygiene products (the grocery tax) from all state, regional, and local sales taxes. The bill dedicates an amount equal to a 0.182 percent sales and use tax to cities and counties as a supplemental school payment. Such payment shall, from July 1, 2022, until July 1, 2024, be distributed based on each city and county's estimated average share of monthly distributions attributable to the tax on such food and hygiene products between February 2020 and December 2021. Beginning July 1, 2024, such payment shall be based upon each city and county's pro rata share of total local sales and use taxes.
Who sponsors HB 90?
HB 90 is sponsored by Marie E. March, Joseph P. McNamara, Tara A. Durant, Jason S. Ballard, Israel D. O'Quinn, Christopher T. Head, M. Keith Hodges, Terry G. Kilgore, James A. "Jay" Leftwich, Sam Rasoul, Chris S. Runion, Anne Ferrell Tata, Wendell S. Walker, Bill Wiley, Wren M. Williams, Thomas C. Wright, Jr., Scott A. Wyatt, David R. Suetterlein, Ruff, Frank M., Jr., LaRock, Dave A., Orrock, Robert D., Sr., Cordoza, A.C., Campbell, Jeffrey L., and Keam, Mark L..
What is the current status of HB 90?
This bill has been enacted into law. Introduced January 06, 2022. Enacted.
Where can I track HB 90?
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