2022 Regular SessionVirginia Legislature

HB551: Retail Sales and Use Tax; exemption for medicine and drugs purchased by veterinarians.

Legislative Summary

Retail sales and use tax; exemption for medicine and drugs purchased by veterinarians. Exempts veterinarians from sales and use tax on the purchase of prescription medicines and drugs that are administered or dispensed to patients within a veterinarian-client-patient relationship. The bill repeals provisions of current law that provide that a veterinarian dispensing or selling medicines or drugs on prescription shall be deemed to be the user or consumer of all such medicines and drugs. The bill provides that the exemption shall be in effect from July 1, 2022, until July 1, 2025.

Demographic Impact

Overall analysis of equity impact

80% Positive
Medium ConfidenceView detailed demographic breakdown ↓

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Bill History

1/11/2022
Prefiled and ordered printed; offered 01/12/22 22100201D
House of Delegates
1/11/2022
Referred to Committee on Finance
House of Delegates
1/20/2022
Assigned Finance sub: Subcommittee #2
House of Delegates
1/24/2022
Subcommittee recommends reporting with amendments (8-Y 0-N)
House of Delegates
1/24/2022
Subcommittee recommends referring to Committee on Appropriations
House of Delegates
1/26/2022
Reported from Finance with amendment(s) (22-Y 0-N)
House of Delegates
1/28/2022
Read first time
House of Delegates
1/31/2022
Read second time
House of Delegates
1/31/2022
Committee amendment agreed to
House of Delegates
1/31/2022
Engrossed by House as amended HB551E
House of Delegates
1/31/2022
Printed as engrossed 22100201D-E
House of Delegates
2/1/2022
Read third time and passed House (97-Y 1-N)
House of Delegates
2/1/2022
VOTE: Passage (97-Y 1-N)
House of Delegates
2/2/2022
Constitutional reading dispensed
Senate
2/2/2022
Referred to Committee on Finance and Appropriations
Senate
3/1/2022
Reported from Finance and Appropriations with amendment (16-Y 0-N)
Senate
3/2/2022
Constitutional reading dispensed (40-Y 0-N)
Senate
3/2/2022
Read third time
Senate
3/2/2022
Reading of amendment waived
Senate
3/2/2022
Committee amendment agreed to
Senate
3/2/2022
Engrossed by Senate as amended
Senate
3/2/2022
Passed Senate with amendment (40-Y 0-N)
Senate
3/2/2022
Senate amendment agreed to by House (97-Y 2-N)
House of Delegates
3/2/2022
VOTE: Adoption (97-Y 2-N)
House of Delegates
3/7/2022
Enrolled
House of Delegates
3/7/2022
Bill text as passed House and Senate (HB551ER)
House of Delegates
3/8/2022
Signed by Speaker
House of Delegates
3/8/2022
Signed by President
Senate
3/22/2022
Enrolled Bill communicated to Governor on March 22, 2022
House of Delegates
3/22/2022
Governor: Governor's Action Deadline 11:59 p.m., April 11, 2022
4/11/2022
Governor: Approved by Governor-Chapter 551 (effective 7/1/22)
4/11/2022
Governor: Acts of Assembly Chapter text (CHAP0551)

Amendments

Senate amendments engrossed

Senate amendments engrossed

3/2/2022Not Adopted

House committee amendments reported

House committee amendments reported

1/26/2022Not Adopted

Amendment(s) for HB551 Finance, Subcommittee #2

Amendment(s) for HB551 Finance, Subcommittee #2

1/24/2022Not Adopted

Senate amendments

Senate amendments

12/17/2017Not Adopted

Roll Call Votes

Senate: Constitutional reading dispensed (40-Y 0-N)
3/2/2022
40
Yea
0
Nay
0
Not Voting
0
Absent
Result: PASSED
House: VOTE: Adoption (97-Y 2-N)
3/2/2022
97
Yea
2
Nay
0
Not Voting
1
Absent
Result: PASSED
Senate: Passed Senate with amendment (40-Y 0-N)
3/2/2022
40
Yea
0
Nay
0
Not Voting
0
Absent
Result: PASSED
Senate: Reported from Finance and Appropriations with amendment (16-Y 0-N)
3/1/2022
16
Yea
0
Nay
0
Not Voting
0
Absent
Result: PASSED
House: VOTE: Passage (97-Y 1-N)
2/1/2022
97
Yea
1
Nay
0
Not Voting
2
Absent
Result: PASSED
House: Reported from Finance with amendment(s) (22-Y 0-N)
1/26/2022
22
Yea
0
Nay
0
Not Voting
0
Absent
Result: PASSED
House: Reported from Finance with amendment(s) (21-Y 1-N)
1/26/2022
21
Yea
1
Nay
0
Not Voting
0
Absent
Result: PASSED
House: Subcommittee recommends reporting with amendments (8-Y 0-N)
1/24/2022
8
Yea
0
Nay
0
Not Voting
0
Absent
Result: PASSED

Status Information

Current Status
Passed(4/11/2022)
Chamber
House of Delegates
Sine DiePrior Session

Documents

Chaptered
Bill Text4/11/202212.4 KB
Enrolled
Bill Text3/7/202212.4 KB
Engrossed
Bill Text1/31/202212.6 KB
Prefiled
Bill Text1/11/202212.8 KB
Fiscal Note/Analysis
Fiscal Note/Analysis3/8/2022118.7 KB
Fiscal Note/Analysis
Fiscal Note/Analysis2/15/202298.6 KB
Fiscal Note/Analysis
Fiscal Note/Analysis1/23/202298.3 KB