2025 Regular SessionVirginia Legislature

SB871: Retail Sales and Use Tax; media-related exemptions, sunset.

Legislative Summary

Retail sales and use tax; media-related exemptions; sunset. Extends from 2025 to 2028 the expiration of the retail sales and use tax exemption for certain printed materials purchased by an advertising business from a printer in the Commonwealth, so long as such materials are distributed outside of the Commonwealth. This bill is identical to HB 2675.

Demographic Impact

Overall analysis of equity impact

Neutral
Low Confidence

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Bill History

1/3/2025
Prefiled and ordered printed; Offered 01-08-2025 25102134D
Senate
1/3/2025
Referred to Committee on Finance and Appropriations
Senate
1/23/2025
Reported from Finance and Appropriations (14-Y 0-N)
Senate
1/27/2025
Rules suspended
Senate
1/27/2025
Constitutional reading dispensed (on 1st reading) (36-Y 0-N)
Senate
1/27/2025
Passed by for the day
Senate
1/28/2025
Read second time
Senate
1/28/2025
Engrossed by Senate
Senate
1/29/2025
Read third time and passed Senate (38-Y 0-N)
Senate
2/5/2025
Placed on Calendar
House of Delegates
2/5/2025
Read first time
House of Delegates
2/5/2025
Referred to Committee on Finance
House of Delegates
2/12/2025
Reported from Finance with substitute (21-Y 1-N)
House of Delegates
2/12/2025
Committee substitute printed 25107275D-H1
House of Delegates
2/14/2025
Read second time
House of Delegates
2/17/2025
Read third time
House of Delegates
2/17/2025
Finance Substitute agreed to
House of Delegates
2/17/2025
Engrossed by House - committee substitute
House of Delegates
2/17/2025
Passed House with substitute (92-Y 4-N)
House of Delegates
2/18/2025
House substitute rejected by Senate (0-Y 40-N)
Senate
2/19/2025
House insisted on substitute
House of Delegates
2/19/2025
House requested conference committee
House of Delegates
2/20/2025
Senate acceded to request (39-Y 0-N)
Senate
2/20/2025
Conferees appointed by Senate
Senate
2/20/2025
Senators: VanValkenburg, Deeds, DeSteph
Senate
2/20/2025
Conferees appointed by House
House of Delegates
2/20/2025
Delegates: Simon, Gardner, Fowler
House of Delegates
2/21/2025
Amended by conference committee
2/21/2025
Amended by conference committee
2/21/2025
Amended by conference committee
2/21/2025
Conference report agreed to by House (93-Y 3-N)
House of Delegates
2/21/2025
Conference report agreed to by Senate (40-Y 0-N)
Senate
3/7/2025
Enrolled
Senate
3/7/2025
Bill text as passed Senate and House (SB871ER)
Senate
3/7/2025
Impact statement from TAX (SB871)
Senate
3/7/2025
Signed by Speaker
House of Delegates
3/10/2025
Signed by President
Senate
3/11/2025
Enrolled Bill Communicated to Governor on March 11, 2025
Senate
3/11/2025
Governor's Action Deadline 11:59 p.m., March 24, 2025
3/21/2025
Approved by Governor-Chapter 318 (Effective 07/01/25)
3/21/2025
Acts of Assembly Chapter text (CHAP0318)

Roll Call Votes

Conference report agreed to by House (93-Y 3-N)
2/21/2025
93
Yea
3
Nay
0
Not Voting
4
Absent
Result: PASSED
Conference report agreed to by Senate (40-Y 0-N)
2/21/2025
40
Yea
0
Nay
0
Not Voting
0
Absent
Result: PASSED
Senate acceded to request (39-Y 0-N)
2/20/2025
39
Yea
0
Nay
0
Not Voting
1
Absent
Result: PASSED
House substitute rejected by Senate (0-Y 40-N)
2/18/2025
0
Yea
40
Nay
0
Not Voting
0
Absent
Result: FAILED
Reported from Finance with substitute (21-Y 1-N)
2/12/2025
21
Yea
1
Nay
0
Not Voting
0
Absent
Result: PASSED
Read third time and passed Senate (38-Y 0-N)
1/29/2025
38
Yea
0
Nay
0
Not Voting
2
Absent
Result: PASSED
Constitutional reading dispensed (on 1st reading) (36-Y 0-N)
1/27/2025
36
Yea
0
Nay
0
Not Voting
4
Absent
Result: PASSED
Reported from Finance and Appropriations (14-Y 0-N)
1/23/2025
14
Yea
0
Nay
0
Not Voting
1
Absent
Result: PASSED

Status Information

Current Status
Passed(3/21/2025)
Chamber
Senate

Sponsors

Democrat: 1
Republican: 1

Documents

Chaptered
Bill Text3/21/20257.6 KB
Enrolled
Bill Text3/7/20257.8 KB
Comm Sub
Bill Text2/13/2025163.3 KB
Comm Sub
Bill Text2/13/2025164.0 KB
Introduced
Bill Text1/3/20258.5 KB
Fiscal Note/Analysis
Fiscal Note/Analysis3/7/202523.0 KB
Misc
Misc2/21/20252.8 KB
Fiscal Note/Analysis
Fiscal Note/Analysis1/19/202522.8 KB