VA HB13

Removes the existing sales and use tax exemption for food purchased for human consumption and essential personal hygiene products from additional regional taxes (0.70% in Planning Districts 8, 15, and 23; 1% in the Historic Triangle area)

Removes the exemption for food and essential hygiene products from additional local sales and use taxes imposed by qualifying localities for school construction or renovation projects (up to 1%)

Eliminates the complete exemption from local sales and use taxes (under §§ 58.1-605 and 58.1-606) for food and hygiene products effective July 1, 2026

Requires that beginning July 1, 2026, an amount equal to the local tax revenue that would have been collected on food and hygiene products be distributed among cities and counties based on their pro rata share of total sales and use tax collections

Maintains the state-level exemption for food and essential personal hygiene products but expands regional and local taxing authority to include these items