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VA HB703

Bill

Status

Introduced

1/13/2026

Primary Sponsor

Anne Ferrell Tata

Click for details

Origin

House of Delegates

2026 Regular Regular Session

AI Summary

  • Removes the sales and use tax exemption for food purchased for human consumption and essential personal hygiene products from regional transportation taxes (0.70%) in Planning Districts 8, 15, and 23, and the Historic Triangle's additional 1% tax
  • Removes the food and hygiene product exemption from local sales and use taxes levied for school construction and renovation projects
  • Establishes that beginning January 1, 2027, no state or local sales/use tax shall be imposed on food for human consumption or essential personal hygiene products under any authority in the tax chapter
  • Requires that starting January 1, 2027, localities receive replacement revenue equal to what they would have collected if the local 1% food tax had continued, distributed based on each locality's pro rata share of total sales tax collections
  • Effective date is January 1, 2027

Legislative Description

RS & UT; food for human consumption and essential personal hygiene products, delayed effective date.

Last Action

Continued to next session in Finance (Voice Vote)

2/11/2026

Committee Referrals

Finance: Subcommittee #32/5/2026
Finance1/13/2026

Full Bill Text

No bill text available