2025 Regular SessionVirginia Legislature

HB2006: RS and UT; food purchased for human consumption and essential personal hygiene products.

Legislative Summary

Sales and use tax; food purchased for human consumption and essential personal hygiene products. Eliminates, beginning July 1, 2025, the remaining one percent local sales and use tax that is imposed on food purchased for human consumption and essential personal hygiene products. Under current law, no other sales and use tax is currently applied to such products. The bill requires an equivalent amount of revenue to be distributed to cities and counties on a monthly basis in compensation for the lost tax revenue.

Demographic Impact

Overall analysis of equity impact

85% Positive
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Bill History

1/7/2025
Prefiled and ordered printed; Offered 01-13-2025 25101491D
House of Delegates
1/7/2025
Referred to Committee on Finance
House of Delegates
1/19/2025
Impact statement from TAX (HB2006)
House of Delegates
1/24/2025
Assigned Finance sub: Subcommittee #1
House of Delegates
2/4/2025
Left in Finance
House of Delegates

Status Information

Current Status
Introduced(1/7/2025)
Chamber
House of Delegates
Committee
Finance(House of Delegates)

Sponsors

Republican: 1

Documents

Introduced
Bill Text1/7/202548.7 KB
Fiscal Note/Analysis
Fiscal Note/Analysis1/19/202578.2 KB