Virginia 2022, 1st Special Session Status: Enacted

SB 451 — 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 Senate
  4. ✓
    Passed House of Delegates
  5. ✓
    To Executive
  6. 6
    Enacted

This bill has been enacted into law. Introduced January 11, 2022. Enacted.

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

Prognosis

Advancing 38% · 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.

  • 1 sponsor

    1 primary, 0 co-sponsors signed on.

  • Failed a recorded vote

    Failed 10 recorded votes so far — a real headwind.

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.

Bill Text

What changed in the latest version

39 added · 39 removed

Plain-language change summary

The amendment to § 58.1-611.1 of the Code of Virginia clarifies that starting on January 1, 2023, no sales tax will be imposed on food purchased for human consumption and essential personal hygiene products, with specific exclusions noted for other tax sections. Additionally, on February 1, 2023, revenue that would have been generated from the sales tax prior to this change will be allocated based on the population of cities and counties for children ages five to 19. This amendment changes how sales tax is applied to these items and establishes new guidelines for distributing tax revenue.

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SPECIAL SESSION I ENROLLED VIRGINIA ACTS OF ASSEMBLY –– CHAPTER E An Act to amend and reenact § 58.1-611.1 of the Code of Virginia, relating to sales tax;
VIRGINIA ACTS OF ASSEMBLY -- 2022 SPECIAL SESSION I CHAPTER 4 An Act to amend and reenact § 58.1-611.1 of the Code of Virginia, relating to sales tax;
R O [S 451] L Approved Be it enacted by the General Assembly of Virginia:
[S 451] Approved August 4, 2022 Be it enacted by the General Assembly of Virginia:
L 1.
1.
E § 58.1-611.1.
§ 58.1-611.1.
D A.
A.
The Before January 1, 2023, the tax imposed by §§ 58.1-603 and 58.1-604 on food purchased for human consumption and essential personal hygiene products shall be one and one-half percent of the 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.
The Before January 1, 2023, the tax imposed by §§ 58.1-603 and 58.1-604 on food purchased for human consumption and essential personal hygiene products shall be one and one-half percent of the gross sales price.
The revenue from the tax shall be distributed as follows:
(i) the revenue from the tax revenue from the tax at the rate of one percent shall be distributed as provided in subsections B, C, andhe D of § 58.1-638.
The provisions of this section shall not affect the imposition of tax on food purchased fSr human consumption and essential personal hygiene products pursuant to §§ 58.1-605 and 58.1-606.
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.
4 C.
C.
On and after January 1, 2023, and except for taxes imposed pursuant to §§ 58.1-605 and 1 chapter, on food purchased for human consumption or essential personal hygiene products.ed undeR this 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.
§ 2012, as amended, and federal regulations consumption.
§ 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 includen 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 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 certificate of registration pursuant to § 58.1-613..1-612, is required to apply for and receive a 2.
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.
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Action History

  1. of adjournment of the 2022 Special Session l)

  2. Approved by Governor-Chapter 4 (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 (SB451ER)

  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 22208238D-S2

  13. Amended by conference committee

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

  15. Impact statement from TAX (SB451H1)

  16. Conferees appointed by House

  17. Conferees appointed by Senate

  18. Senate acceded to request (40-Y 0-N)

  19. House requested conference committee

  20. House insisted on substitute

  21. House substitute rejected by Senate (17-Y 23-N)

  22. VOTE: Passage #2 (98-Y 1-N)

  23. Passed House with substitute (98-Y 1-N)

  24. Reconsideration of House passage agreed to by House

  25. VOTE: Passage (95-Y 4-N)

  26. Passed House with substitute (95-Y 4-N)

  27. Engrossed by House - committee substitute SB451H1

  28. Committee substitute agreed to 22106924D-H1

  29. Read third time

  30. Read second time

  31. Committee substitute printed 22106924D-H1

  32. Reported from Finance with substitute (20-Y 1-N)

  33. House committee, floor amendments and substitutes offered

  34. Impact statement from TAX (SB451S1)

  35. Referred to Committee on Finance

  36. Read first time

  37. Placed on Calendar

  38. Read third time and passed Senate (37-Y 3-N)

  39. Engrossed by Senate - committee substitute SB451S1

  40. Committee substitute agreed to 22105822D-S1

  41. Reading of substitute waived

  42. Read second time

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

  44. Incorporates SB609 (DeSteph)

  45. Incorporates SB571 (Newman)

  46. Incorporates SB380 (McDougle)

  47. Committee substitute printed 22105822D-S1

  48. Reported from Finance and Appropriations with substitute (13-Y 2-N)

  49. Senate committee, floor amendments and substitutes offered

  50. Impact statement from TAX (SB451)

  51. Referred to Committee on Finance and Appropriations

  52. Prefiled and ordered printed; offered 01/12/22 22100388D

Sponsors

Sponsorship breakdown

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1 sponsors · 0 co-sponsors · 147 not signed on

Sponsors (1)

Co-sponsors (0)

None.

Not signed on (147)

147 members have not signed on to this bill.

Show all 147 →

"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

Subjects

taxation agriculture
Cross-referencing the record. Reading this bill against every other bill in the corpus by meaning, not keywords. Only the first open is slow. It’s instant for you after this. Matching · Ranking · Engrossing

Frequently asked questions

Who sponsors SB 451?
SB 451 is sponsored by Jennifer B. Boysko.
What is the current status of SB 451?
This bill has been enacted into law. Introduced January 11, 2022. Enacted.
Where can I track SB 451?
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