Source: https://www.richmondsunlight.com/bill/2019/sb1715/fulltext/
Timestamp: 2019-05-26 07:09:51
Document Index: 150548352

Matched Legal Cases: ['§ 58', '§ 58', '§ 58', '§ 58', '§ 15', '§ 58', '§ 58', '§ 58', '§ 58', '§ 33', '§ 33', '§ 58', '§ 58', '§ 58', '§ 58', '§ 58', '§ 58', '§ 58', '§ 58', '§ 58']

SB1715ER
SB1715H1
SB1715E
VIRGINIA ACTS OF ASSEMBLY -- CHAPTER An Act to amend and reenact §§ 58.1-603.1, 58.1-603.2, 58.1-604.01, and 58.1-611.1 of the Code of Virginia, relating to sales and use tax; reduced rate on essential personal hygiene products. [S 1715] Approved
1. That §§ 58.1-603.1, 58.1-603.2, 58.1-604.01, and 58.1-611.1 of the Code of Virginia are amended and reenacted as follows:
§ 58.1-603.1. (Contingent expiration date) Additional state sales tax in certain counties and cities.
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 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. 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 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. No discount under § 58.1-622 shall be allowed for the tax imposed 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 sales tax under § 58.1-603.
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 additional Planning Districts that may become subject to this section, funds shall be established by appropriate legislation.
§ 58.1-603.2. (For contingent effective date and contingent expiration date, see Acts 2018, c. 850) Additional state sales and use tax in certain counties and cities of historic significance; Historic Triangle Marketing Fund.
§ 58.1-604.01. (Contingent expiration date) Additional state use tax in certain counties and cities.
§ 58.1-611.1. Rate of tax on sales of food purchased for human consumption and essential personal hygiene products.
2. On and after July 1, 2005, the tax rate on such food 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 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.
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.
SENATE BILL NO. 1715 AMENDMENT IN THE NATURE OF A SUBSTITUTE (Proposed by the House Committee on Appropriations on February 6, 2019) (Patron Prior to Substitute--Senator Boysko) A BILL to amend and reenact §§ 58.1-603.1, 58.1-603.2, 58.1-604.01, and 58.1-611.1 of the Code of Virginia, relating to sales and use tax; reduced rate on essential personal hygiene products.
SENATE BILL NO. 1715 Senate Amendments in [ ] – January 25, 2019 A BILL to amend and reenact § 58.1-609.10 of the Code of Virginia, relating to sales and use tax exemption; menstrual supplies; Dignity Act.
Patrons Prior to Engrossment--Senators Boysko and McClellan; Delegate: Murphy
1. That § 58.1-609.10 of the Code of Virginia is amended and reenacted as follows:
21. The following menstrual supplies: pads, tampons, and menstrual cups.
2. That this act shall be known as The Dignity Act.
[ 3. That the provisions of this act shall become effective on July 1, 2020.
4. That the provisions of this act shall not become effective unless an appropriation effectuating the purposes of this act is included in a general appropriation act passed in 2019 by the General Assembly that becomes law. ]
SENATE BILL NO. 1715 Offered January 15, 2019 A BILL to amend and reenact § 58.1-609.10 of the Code of Virginia, relating to sales and use tax exemption; menstrual supplies; Dignity Act.
For a plain English description of this bill, comments, voting, tagging, etc., return to the main page for SB1715.