Virginia 2022 Regular Session

Virginia House Bill HB3

Introduced
11/29/21  
Refer
11/29/21  
Report Pass
1/19/22  
Engrossed
1/24/22  
Refer
1/26/22  
Report Pass
2/15/22  
Engrossed
2/17/22  
Engrossed
2/21/22  
Enrolled
2/22/22  
Chaptered
3/2/22  

Caption

Gold, silver, and platinum bullion, etc.; extends sunset date for the sales tax exemption.

Impact

The amendment to the sales tax code embodied in HB3 directly impacts economic policies related to taxation on tangible goods. By extending these tax exemptions, the bill aims to encourage buying and holding of precious metals, potentially affecting their market prices and availability. It also aligns with national trends as states reconsider their tax policies on commodities, especially in light of economic fluctuations and increasing prices in the bullion market.

Summary

House Bill 3 (HB3) seeks to extend the sunset date for sales tax exemptions on gold, silver, and platinum bullion, as well as legal tender coins with a sales price exceeding $1,000. This provision is intended to benefit investors and collectors by allowing them to purchase bullion and coins without the added burden of sales tax, thus promoting investment in precious metals within the state. The extension of these exemptions assists in creating a favorable economic landscape for both local businesses and citizens interested in precious metal investments.

Sentiment

General sentiment regarding HB3 is largely positive among proponents who view this measure as a progressive step towards supporting investment opportunities for residents. Investors and collectors advocate for this exemption as it reduces the overall cost of investment in precious metals, enhancing accessibility. However, critics may argue that such tax exemptions could detract from state revenues, potentially impacting the state’s budget and its ability to fund essential services.

Contention

Notable points of contention stem from concerns regarding the potential loss of sales tax revenue as a result of these exemptions. Critics may question the necessity of continuing these exemptions, especially as they could disproportionately favor wealthier individuals with the means to invest in higher-priced bullion and coins. The debate over the bill reflects broader discussions around wealth distribution and the role of state tax policy in economic development.

Companion Bills

No companion bills found.

Previously Filed As

VA SB26

Gold, silver, and platinum bullion, etc.; extends sunset date for the sales tax exemption.

VA HB936

Gold, silver, & platinum bullion, etc.; removes sunset date for sales tax exemption.

VA SB1321

Retail Sales and Use Tax; exempts gold, silver, or platinum bullion, extends sunset.

VA HB2336

Retail Sales and Use Tax; exempts gold, silver, or platinum bullion, extends sunset.

VA HB23

Sales tax; exempt sales of platinum, gold, silver bullion and numismatic coins.

VA HB1969

Taxation; extension of expiring sunsets, etc.

VA SB871

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

VA SB942

RS & UT; exemption for aircraft components, extends sunset.

VA HB1400

Retail Sales and Use Tax; commercial and industrial exemptions, extends sunset date.

VA SB1369

RS&UT; exemption for prescription medicine and drugs purchased by veterinarians, extends sunset.

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