Sales & use tax on taxable services & digital personal property; taxes levied in certain districts.
As a family, your expenses may be affected by the new tax rates and fees on purchases and deliveries.
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SB 730 — Sales & use tax on taxable services & digital personal property; taxes levied in certain districts.
Last action — Continued from last session
No card. One bill, free forever — alerts when it moves.
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✓Introduced
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2In Committee
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3Passed Senate
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4Passed House of Delegates
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5To Executive
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6Enacted
This bill is in committee in the Senate. Introduced January 15, 2026. It must pass committee before a floor vote.
Next likely step: a committee vote, then a floor vote in the Senate.
Prognosis
Where this bill stands today.
Odds of enactment
LowHow often bills like it became law.
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In Committee
Current position in the legislative process.
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1 sponsor
1 primary, 0 co-sponsors signed on.
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.
In plain language
The bill modifies sales and use taxes for services and digital property to fund transportation.
This bill lowers the retail sales and use tax rate and extends this tax to certain services and digital personal property. It also introduces additional local taxes and fees for funding transportation in specific districts.
What this means for you
- Families: As a family, your expenses may be affected by the new tax rates and fees on purchases and deliveries.
- Consumers: You may see a change in sales tax on services and digital goods you purchase.
- Small Business: Your business may need to adjust pricing or invoicing due to changes in applicable sales taxes and fees.
Summary
Sales and use tax on taxable services and digital personal property; taxes levied in certain transportation districts; funding for transportation. Decreases the retail sales and use tax from 4.3 percent to four percent and expands such tax to taxable services, defined in the bill, and digital personal property, also defined in the bill, beginning on January 1, 2027. Additionally, the bill imposes (i) an additional retail sales and use tax in any county or city that is a member of the Northern Virginia Transportation Commission at the rate of 0.385 percent; any county or city that is embraced by the Northern Virginia Transportation Authority but that is not a member of the Northern Virginia Transportation Commission at the rate of 0.615 percent; and any county or city that is a member of the Potomac and Rappahannock Transportation Commission at the rate of 0.2 percent; (ii) a retail delivery fee in the amount of 20 cents upon each retail delivery, defined in the bill, made in any county or city located within the Northern Virginia Transportation District or the Potomac and Rappahannock Transportation Commission; and (iii) a regional highway use fee on all vehicles in the Commonwealth that are subject to the existing highway use fee.
Bill Text
- Introduced View text Current pdf
Compared against the Code of Virginia as published AI-generated reading aid — verify against the official bill.
This bill amends 5 section(s) of the Code of Virginia: 33.2-358, 33.2-371, 33.2-1524, 33.2-1524.1, 33.2-1526.1.
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33.2-358
ThirtyStrikes “Thirty”.
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33.2-358
Twenty-seven and one-half
Inserts “Twenty-seven and one-half”.
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33.2-358
TwentyStrikes “Twenty”.
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33.2-358
Eighteen
Inserts “Eighteen”.
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33.2-358
TwentyStrikes “Twenty”.
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33.2-358
Eighteen
Inserts “Eighteen”.
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33.2-358
TwentyStrikes “Twenty”.
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33.2-358
Twenty-six and one-half
Inserts “Twenty-six and one-half”.
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33.2-371
and f
Inserts “and f”.
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33.2-371
or purposes set forth in subsection D
Inserts “or purposes set forth in subsection D”.
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33.2-371
From funds available for each district where funding is made available pursuant to §§ 46.2-775 and 58.1-2299.20, the Board shall award up to 15
Inserts “From funds available for each district where funding is made available pursuant to §§ 46.2-775 and 58.1-2299.20, the Board shall award up to 15”.
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33.2-371
percent
Inserts “percent”.
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33.2-371
for transit capital and operating support for transit agencies providing service within such district. No agency that receives funds directly from either the Hampton Roads Transportation Accountability Commission pursuant to Chapter 26
Inserts “for transit capital and operating support for transit agencies providing service within such district. No agency that receives funds directly from either the Hampton Roads Transportation Accountability Commission pursuant to Chapter 26”.
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33.2-371
(§ 33.2-2600 et seq.)
Inserts “(§ 33.2-2600 et seq.)”.
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33.2-371
, the Central Virginia Transportation Authority pursuant to Chapter 37
Inserts “, the Central Virginia Transportation Authority pursuant to Chapter 37”.
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33.2-371
(§ 33.2-3700 et seq.)
Inserts “(§ 33.2-3700 et seq.)”.
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33.2-371
, or a transportation district established pursuant to Chapter 19
Inserts “, or a transportation district established pursuant to Chapter 19”.
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33.2-371
(§ 33.2-1900 et seq.)
Inserts “(§ 33.2-1900 et seq.)”.
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33.2-371
shall receive funds pursuant to this subsection.
Inserts “shall receive funds pursuant to this subsection.”.
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33.2-371
E.
Inserts “E.”.
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33.2-371
E.Strikes “E.”.
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33.2-371
F.
Inserts “F.”.
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33.2-1524
51Strikes “51”.
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33.2-1524
47
Inserts “47”.
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33.2-1524
49Strikes “49”.
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33.2-1524
53
Inserts “53”.
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33.2-1524.1
53Strikes “53”.
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33.2-1524.1
51.2
Inserts “51.2”.
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33.2-1524.1
23Strikes “23”.
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33.2-1524.1
26
Inserts “26”.
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33.2-1524.1
7.5Strikes “7.5”.
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33.2-1524.1
8
Inserts “8”.
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33.2-1524.1
oneStrikes “one”.
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33.2-1524.1
0.8
Inserts “0.8”.
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33.2-1524.1
10.5Strikes “10.5”.
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33.2-1524.1
9
Inserts “9”.
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33.2-1526.1
Twenty-four and one-halfStrikes “Twenty-four and one-half”.
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33.2-1526.1
Twenty-three
Inserts “Twenty-three”.
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33.2-1526.1
SeventeenStrikes “Seventeen”.
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33.2-1526.1
Twelve
Inserts “Twelve”.
Action History
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Continued from last session
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Continued to next session in Finance and Appropriations (15-Y 0-N)
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Fiscal Impact statement From TAX (2/3/2026 9:08 pm)
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Referred to Committee on Finance and Appropriations
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Presented and ordered printed 26105401D
Sponsors
- Scott A. Surovell · Primary
Sponsorship breakdown
Export CSV (upgrade) →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.
Subjects
Frequently asked questions
- What does SB 730 do?
- Sales and use tax on taxable services and digital personal property; taxes levied in certain transportation districts; funding for transportation. Decreases the retail sales and use tax from 4.3 percent to four percent and expands such tax to taxable services, defined in the bill, and digital personal property, also defined in the bill, beginning on January 1, 2027. Additionally, the bill imposes (i) an additional retail sales and use tax in any county or city that is a member of the Northern Virginia Transportation Commission at the rate of 0.385 percent; any county or city that is embraced by the Northern Virginia Transportation Authority but that is not a member of the Northern Virginia Transportation Commission at the rate of 0.615 percent; and any county or city that is a member of the Potomac and Rappahannock Transportation Commission at the rate of 0.2 percent; (ii) a retail delivery fee in the amount of 20 cents upon each retail delivery, defined in the bill, made in any county or city located within the Northern Virginia Transportation District or the Potomac and Rappahannock Transportation Commission; and (iii) a regional highway use fee on all vehicles in the Commonwealth that are subject to the existing highway use fee.
- Who sponsors SB 730?
- SB 730 is sponsored by Scott A. Surovell.
- What is the current status of SB 730?
- This bill is in committee in the Senate. Introduced January 15, 2026. It must pass committee before a floor vote.
- Where can I track SB 730?
- Track SB 730 free on One Click Politics — get push/email alerts when it moves.
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