Legislative record

SB 451STATE · VirginiaIntroduced

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

Voted 8/4/2022

Summary

Sales and use tax; exemption for essential personalhygiene products. Provides a sales and use tax exemption foressential personal hygiene products, defined in the bill as (i) nondurableincontinence 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 containmenstrual flow. Under current law, such products are taxed at a reducedstate sales and use tax rate of 1.5 percent and the standard localrate of one percent. The bill contains technical amendments.

Description from the bill record supplied with the legislative data.

Bill text

The full text of this bill isn't on Heard yet. The official documents are linked below.

Roll-call record

How representatives voted

352 yea·84 nay·3 other

Docket history

Action history

  1. 8/4/2022Approved by Governor-Chapter 4 (effective on the 1st day of the 4th month following the month
  2. 8/4/2022of adjournment of the 2022 Special Session l)
  3. 7/28/2022Enrolled Bill Communicated to Governor on July 28, 2022
  4. 7/28/2022Governor's Action Deadline 11:59 p.m., August 4, 2022
  5. 7/21/2022Signed by President
  6. 7/20/2022Enrolled
  7. 7/20/2022Impact statement from TAX (SB451ER)
  8. 7/20/2022Signed by Speaker
  9. 6/17/2022Amended by conference committee
  10. 6/17/2022Conference substitute printed 22208238D-S2