Virginia 2023 Regular Session Status: In Committee

HB 2196 — Sales and use tax, local; exemption for essential personal hygiene products and infant formula.

Last action — Left in Appropriations

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

This bill died with 2023 Regular Session. It reached “In Committee” and never advanced before the session ended, so it can no longer move — a new version would have to be reintroduced in the current session.

This bill is no longer active — its legislative session has ended, so there are no live odds of enactment. It would have to be reintroduced in the current session to move again.

Bill Text

What changed in the latest version

378 added · 376 removed

Plain-language change summary

The amendment to HB 2196 modifies the language regarding additional sales tax imposed in certain counties and cities in Virginia. Specifically, it changes the population threshold from "1.5 million or more" to "not less than 1.2 million" for determining eligibility for the extra tax, which could affect which jurisdictions are subject to this tax. This change may enable more areas to meet the criteria for the retail sales tax at the specified rate.

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SESSION INTRODUCED 23102356D I HOUSE BILL NO.
SESSION HOUSE SUBSTITUTE 23105174D HOUSE BILL NO.
2196 Offered January 11, 2023 N Prefiled January 11, 2023 T A B58.1-603.2, 58.1-604.01, as it is currently effective and as it may become effective, 58.1-6R5.1,ve, 58.1-606.1, and 58.1-611.1, as it is currently effective and as it shall become effective, of the Code of Virginia, relating to local sales and use tax;
2196 AMENDMENT IN THE NATURE OF A SUBSTITUTE (Proposed by the House Committee on Finance on February 1, 2023) (Patron Prior to Substitute––Delegate Byron) 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, as it is currently effective and as it shall become effective, of the Code of Virginia, relating to local sales and use tax;
D –––––––––– Patrons––Byron, Greenhalgh, Avoli, Campbell, E.H., LaRock, Runion, Walker, Wiley and Williams U –––––––––– C Referred to Committee on Finance Be it enacted by the General Assembly of Virginia:
Be it enacted by the General Assembly of Virginia:
E 1.
1.
That §§ 58.1-603.1, as it is currently effective and as it may become effective, 58.1-603.2,D 58.1-604.01, as it is currently effective and as it may become effective, 58.1-605.1, 58.1-606.1, and 58.1-611.1, as it is currently effective and as it shall become effective, of the Code of Virginia are amended and reenacted as follows:
That §§ 58.1-603.1, as it is currently effective and as it may become effective, 58.1-603.2, 58.1-611.1, as it is currently effective and as it shall become effective, of the Code of Virginia are amended and reenacted as follows:
In addition to the sales tax imposed pursuant to § 58.1-603, there is hereby levied and imposed seq.) of Title 15.2 that (i) as of January 1, 2013, has a population of 1.5 million or more as shown byet 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 sy1tems within the Planning District or (ii) as shown by the most recent United States Census meets the popula6ion criteria set forth in clause (i) and also meets the vehicle registration and ridership criteria set forth in clause (i), a retail sales tax at the rate of 0.70 percent.
In addition to the sales tax imposed pursuant to § 58.1-603, 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 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 syEtems within the Planning District or (ii) as shown by the most recent United States Census meets the population criteria set forth in clause (i) and also meets the vehicle registration and ridership criteria set forth in clause (i), a retail sales tax at the rate of 0.70 percent.
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 calendar year in which all of the criteria have been met.
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 caSendar year in B.
in each county and city located in Planning District 15 established pursuant to Chapter 42 (§ 15.2-4200 et seq.) of Title 15.2 a retail sales tax at the rate of 0.70 percent.
In addition to the sales tax imposed pursuant to § 58.1-603, there is hereby levied and imposed in each county and city located in Planning District 15 established pursuant to Chapter 42 (§ 15.2-4200 et seq.) of Title 15.2 a retail sales tax at the rate of 0.70 percent.
C.
S C.
The tax imposed pursuant to subsections A and B shall not be levied upon food purchased for :
The tax imposed pursuant to subsections A and B shall not be levied upon food purchased fTr Such tax shall be added to the rate of the state sales tax imposed pursuant to § 58.1-603 in each such county and city and shall be subject to all the provisions of this chapter and the rules and regulations 36 published with respect thereto.
35 human consumption and essential personal hygiene products, as such terms are defined in § 58.1-611.1.
No discount under § 58.1-622 shall be allowed for the tax imposTd under 37 this section.
36 Such tax shall be added to the rate of the state sales tax imposed pursuant to § 58.1-603 in each such / 37 county and city and shall be subject to all the provisions of this chapter and the rules and regulations 38 published with respect thereto.
Such tax shall be administered and collected by the Tax Commissioner in the same manner / 38 and subject to the same penalties as provided for the state sales tax under § 58.1-603.
No discount under § 58.1-622 shall be allowed for the tax imposed under and subject to the same penalties as provided for the state sales tax under § 58.1-603.he same manner D.
U 39 D.
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.
The revenue generated and collected pursuant to the tax authorized under this section, leTs the 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 8, the revenue generated and collected theEein shall be deposited into the fund established in § 33.2-2509.
In addition to the sales tax imposed pursuant to § 58.1-603, 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 within the Planning District or (ii) as shown by the most recent United States Census meets the population clause (i), a retail sales tax at the rate of 0.70 percent.
In addition to the sales tax imposed pursuant to § 58.1-603, there is hereby levied and impoHed in each county and city located in a Planning District established pursuant to Chapter 42 (§ 15.2-B200 et seq.) of Title 15.2 that (i) as of January 1, 2013, has a population of 1.5 million or more as 1hown by the most recent United States Census, has not less than 1.2 million motor vehicles registered t6erein, 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 criteria set forth in clause (i), a retail sales tax at the rate of 0.70 percent.
In any case in which the tax is imposed pursuant HB2196 2 of 7 to clause (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.
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 calendar year in which all of the criteria have been met.
Such tax shall be added to the rate of the state sales tax imposed pursuant to § 58.1-603 in each such county and city and shall be subject to all the provisions of this chapter and the rules and regulations published with respect thereto.
Such HB2196H1 2 of 7 tax shall be added to the rate of the state sales tax imposed pursuant to § 58.1-603 in each such county and city and shall be subject to all the provisions of this chapter and the rules and regulations published with respect thereto.
of 7 F.
F.
There is hereby created in the state treasury a special nonreverting fund to be known as the Historic Triangle Marketing Fund, referred to in this section as "the Fund," to be managed and I administered by the Williamsburg Tourism Council.
There is hereby created in the state treasury a special nonreverting fund to be known as the Historic Triangle Marketing Fund, referred to in this section as "the Fund," to be managed and administered by the Williamsburg Tourism Council.
The Fund shall be established on the books ofNthe credited to the Fund.
The Fund shall be established on the books of the of 7 credited to the Fund.
Moneys in the Fund shall be used solelR for the purposes of marketing, advertising, and promoting the Historic Triangle area as an overnight tourism destination, with the intent to attract visitors from a sufficient distance so as to require an overnight stay of at least one night, as set forth in this subsection.
Moneys in the Fund shall be used solely for the purposes of marketing, advertising, and promoting the Historic Triangle area as an overnight tourism destination, with the intent to attract visitors from a sufficient distance so as to require an overnight stay be made by the State Treasurer on warrants issued by the Comptroller upon written request signed byd shall the Secretary of Finance.
Expenditures and disbursements from theDFund shall be made by the State Treasurer on warrants issued by the Comptroller upon written request signed by the2.
2.
The Williamsburg Tourism Council (the Council) is established as an advisory board in theU legislative branch of state government.
The Williamsburg Tourism Council (the Council) is established as an advisory board in the legislative branch of state government.
one member of the James City County Board of Supervisors, one member of the York County Board of Supervisors;E one member of the Williamsburg City Council, one representative of the Colonial Williamsburg Foundation, one representative of the Jamestown-Yorktown Foundation, one representative of Busch Gardens Williamsburg, one representative of the Jamestown Rediscovery Foundation, one representative of the Williamsburg Hotel and Motel Association, and one representative of the Williamsburg Area Executive Officer of the Virginia Tourism Corporation shall serve as ex officio, nonvoting members of the Council.
one member of the James City County Board of Supervisors, one member of the York County Board of Supervisors;
3.
Foundation, one representative of the Jamestown-Yorktown Foundation, one representative of Busch Gardens Williamsburg, one representative of the Jamestown Rediscovery Foundation, one representative of the Williamsburg Hotel and Motel Association, and one representative of the Williamsburg Area Restaurant Association.
The Council shall establish the Historic Triangle Office of Marketing and Promotion (the Office) to administer a program of marketing, advertising, and promotion to attract visitors to the Historic Triangle area, as required by this subsection.
The Chair of the Greater Williamsburg Chamber of Commerce and the Chief Executive Officer of the Virginia Tourism Corporation shall serve as ex officio, nonvoting members of the3.
The Council shall use moneys in the Fund to fundHthe pay for necessary expenses of the Office and to fund the activities of the Office.
The Council shall establish the Historic Triangle Office of Marketing and Promotion (the Uffice) to administer a program of marketing, advertising, and promotion to attract visitors to the Historic Triangle area, as required by this subsection.
The Office shall2be overseen by a professional with extensive experience in marketing or advertising and in the tou9ism Council, long-term and short-term strategic plans for advertising and promoting the numerous facilities, venues, and attractions devoted to education, historic preservation, amusement, entertainment, and dining in the Historic Triangle as a cohesive and unified travel destination for local, national, and international travelers;
The Council shall use moneys in the Fund to fundSthe pay for necessary expenses of the Office and to fund the activities of the Office.
The Office shall be overseen by a professional with extensive experience in marketing or advertising and in the touEism Council, long-term and short-term strategic plans for advertising and promoting the numerous facilities, venues, and attractions devoted to education, historic preservation, amusement, entertainment, and dining in the Historic Triangle as a cohesive and unified travel destination for local, national, and Snternational travelers;
(iii) identifying strategies for both increasing the number of overnight visitors to the region and increasing the average length of stay of tourists in the region;
(iii) Udentifying length of stay of tourists in the region;
and (iv) performing any other function related to the promotion of 4.
and (iv) performing any other function related to the promotion of the Historic Triangle region as may be identified by the Council.
S 4.
and any other details relevant to the work of the Council and the Office.
and any other details relevant to the work of the CouncilIand the executive officers of the City of Williamsburg and the Counties of James City and York, and to theief Chairmen of the House Committees on Finance and Appropriations and the Senate Committee on T Finance and Appropriations.
Such report shall be delivered no later than December 1 of each year to the managers or chief executive officers of the City of Williamsburg and the Counties of James City and York, and to the Chairmen of the House Committees on Finance and Appropriations and the Senate Committee on Finance and Appropriations.
U § 58.1-604.01.
Additional state use tax in certain counties and cities.Acts 2013, c.
(For contingent expiration dates, see Acts 2013, c.
1235) A.
12T5) 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 has a total transit ridership of not less than 15 million riders per year across all transit systems within the Planning District or (ii) as shown by the most recent United States Census meets the population clause (i), a retail use tax at the rate of 0.70 percent.
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 within the Planning District or (ii) as shown by the most recent United States Census meets the population clause (i), a retail use tax at the rate of 0.70 percent.
B.
B B.
In addition to the sales tax imposed pursuant to § 58.1-603, there is hereby levied and imposed in each county and city located in Planning District 15 established pursuant to Chapter 42 (§ 15.2-4200 et seq.) of Title 15.2 a retail use tax at the rate of 0.70 percent.
In addition to the sales tax imposed pursuant to § 58.1-603, there is hereby levied and i1posed in each county and city located in Planning District 15 established pursuant to Chapter 42 (§ 15.264200 et imposed pursuant to both clause (ii) of subsection A and this subsection.ase shall an additiona1 use tax be C.
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In no case shall an additional use tax be imposed pursuant to both clause (ii) of subsection A and this subsection.
The tax imposed pursuant to subsections A and B 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.
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 respect thereto.
HB2196 4 of 7 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 respect thereto.
No discount under § 58.1-622 shall be allowed for the tax described under this HB2196H1 4 of 7 section.
No discount under § 58.1-622 shall be allowed for the tax described under this section.
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) of 7 the date on which the sales tax shall expire.
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 uIder this section after approval at a referendum as provided in subsection B shall do so by the adoption Nf an effective on the first day of a month at least 120 days after its adoption.
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 of 7 effective on the first day of a month at least 120 days after its adoption.
R D.
D.
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;
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 purchased for human consumption or essential personal hygiene products, as such terms are defined in § 58.1-611.1.
however, the local sales tax levied under this section shall not be levied on Dood purchased for human consumption or essential personal hygiene products, as such terms are defined in § 5E.
E.
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 ___E (INSERT NAME OF THE QUALIFYING LOCALITY)." Each fund shall be administered as provided in § 58.1-605.
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 ____ in § 58.1-605.
As soon as practicable after the local sales tax moneys have been paid into the state treasury in proper amount in favor of each qualifying locality, and such payments shall be charged to the accounthe of the qualifying locality under its special fund created by this section.
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 payment, or adjustments are otherwise necessary, whether attributable to refunds to taxpayers oU to someh other fact, the errors shall be corrected and adjustments made in the payments for the next two months as follows:
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:
one-half of the total adjustment shall be included in the payment for each of the nSxt two months.
one-half of the total adjustment shall be included in the payment for each of the nHxt two months.
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 Ef the funds by the dealer shall be made within three years of the date of the payment error.
In addition, the payment shall include a refund of amounts erroneously not paid to each2 qualifying locality and not previously refunded during the three years preceding the discovery 9f the funds by the dealer shall be made within three years of the date of the payment error.
misallocation of G.
misalloc6tion of G.
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 relatSd to such construction or renovation.
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.
use of revenues for construction or renovation of schools.
use of revenues for constructiUn or renA.
A.
The governing body of a qualifying locality may levy a use tax at the rate of such sales tax in such locality.
The governing body of a qualifying locality may levy a use tax at the rate of such sales tax under § 58.1-605.1 to provide revenue for capital projects for the construction or renovation oS schools in such locality.
Such tax shall be added to the rates of the state and local use tax imposed by thisols 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.
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 Ihall be all2.
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 resolutTon passed pursuant to the provisions of subsection B.
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 passed pursuant to the provisions of subsection B.
Such expiration date shall not be more than 20 years aftB.
Such expiration date shall not be more than 20 years after the date of the resolution passed pursuant to the provisions of subsection B.
B.
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.
however, the local use tax levied under this section shall not be levied on foodBpurchased for human consumption or essential personal hygiene products, as such terms are defined in 1 § 58.1-611.1.
D.
6 applies, the situs of which for state and local sales tax purposes is the locality of location of each place of business of every dealer paying the tax to the Commonwealth without regard to the locality of possible use by the purchasers.
The local use tax authorized by this section shall not apply to transactions to which the sales tax applies, the situs of which for state and local sales tax purposes is the locality of location of 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 the locality imposing the local use tax, or stored within the locality for use or consumption, where the property would have been subject to the sales tax if it had been purchased within the Commonwealth.
However, the local use tax authorized by this section shall apply to HB2196 6 of 7 tangible personal property purchased outside the Commonwealth for use or consumption within the locality imposing the local use tax, or stored within the locality for use or consumption, where the property would have been subject to the sales tax if it had been purchased within the Commonwealth.
HB2196H1 6 of 7 The local use tax shall also apply to leases or rentals of tangible personal property where the place of business of the lessor is outside the Commonwealth and such leases or rentals are subject to the state tax.
The local use tax shall also apply to leases or rentals of tangible personal property where the place of business of the lessor is outside the Commonwealth and such leases or rentals are subject to the state tax.
On and after January 1, 2023, but before July 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.
1.
On and after January 1, 2023, but before January 1, 2024, 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.
On and after July 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.
On and after January 1, 2024, 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.
On and after July 1, 2023, no tax shall be imposed under this chapter, or pursuant to any authority granted under this chapter, on essential personal hygiene products and infant formula.
On and after January 1, 2024, no tax shall be imposed under this chapter, or pursuant to any authority granted under this chapter, on essential personal hygiene products and infant formula.
(i) the revenue from the tax at the rate of one-half percent shall be distributed as provided in subsection A of § 58.1-638 and (ii) the of 7 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.
(i) the revenue from 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.
I B.
B.
On and after January 1, 2023, but before July 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 hygieTe pro2.
On and after January 1, 2023, but before January 1, 2024, and except for taxes imposed of 7 pursuant to §§ 58.1-605 and 58.1-606, no tax shall be imposed under this chapter, or pursuant to any hygiene products.
On and after July 1, 2023, and except for taxes imposed pursuant to §§ 58.1-605 and 58.1-R06, no tax shall be imposed under this chapter, or pursuant to any authority granted under this chapter, on food purchased for human consumption.
under this chapter, on food purchased for human consumption or essential personal 2.
O 3.
On and after January 1, 2024, 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 cha3.
On and after July 1, 2023, no tax shall be imposed under this chapter, or pursuant to anyD autC.
On and after January 1, 2024, no tax shall be imposed under this chapter, or pursuant to any authority granted under this chapter, on essential personal hygiene products and infant formula.
Beginning February 1, 2023, an amount equal to the revenue that would have been distributUd 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.
C.
C D.
Beginning February 1, 2023, an amount equal to the revenue that would have been distributed § 58.1-638 based on the estimates of the population of cities and counties ages five to 19.C, and D of D.
As used in this section, "food purchased for human consumption" has the same meaning aE "food" defined in the Food Stamp Act of 1977, 7 U.S.C.
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.
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 business for which any "dealer," as defined in § 58.1-612, is required to apply for and receive ace of certificate of registration pursuant to § 58.1-613.
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 limited to motor fuel purchases, regardless of whether such prepared food is consumed on the premisesbut not of that retail establishment.
H 2.
For purposes of this section, "retail establishment" means each pUace of business for which any "dealer," as defined in § 58.1-612, is required to apply for and receive a cer2.
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 cup9 and flow.
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 cupE and pads, pantyliners, sanitary napkins, tampons, and other products used to absorb or contain menstrual to this chapter.
"Essential personal hygiene products" does not include any item that is otherwise exempt pursuant to this chapter.
personal hygiene products" does not include any item that is otherwise exempt pursuant 3.
3.
U B S T I T U T E B H 1
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Action History

  1. Left in Appropriations

  2. Referred to Committee on Appropriations

  3. Committee substitute printed 23105174D-H1

  4. Reported from Finance with substitute (18-Y 4-N)

  5. Subcommittee recommends referring to Committee on Appropriations

  6. Subcommittee recommends reporting with substitute (5-Y 1-N)

  7. House subcommittee amendments and substitutes offered

  8. Assigned Finance sub: Subcommittee #3

  9. Impact statement from TAX (HB2196)

  10. Referred to Committee on Finance

  11. Prefiled and ordered printed; offered 01/11/23 23102356D

Sponsors

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None.

Not signed on (147)

147 members have not signed on to this bill.

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Frequently asked questions

Who sponsors HB 2196?
HB 2196 is sponsored by Byron, Kathy J..
What is the current status of HB 2196?
This bill died with 2023 Regular Session. It reached “In Committee” and never advanced before the session ended, so it can no longer move — a new version would have to be reintroduced in the current session.
Where can I track HB 2196?
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Last checked for changes 3 months ago · updated continuously

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