Virginia 2022 1st Special Session

Virginia Senate Bill SB451

Introduced
1/11/22  
Refer
1/11/22  
Report Pass
2/10/22  
Engrossed
2/14/22  
Refer
2/18/22  
Report Pass
2/23/22  
Engrossed
2/28/22  
Engrossed
2/28/22  
Engrossed
6/17/22  
Engrossed
6/17/22  
Enrolled
7/20/22  
Chaptered
8/4/22  

Caption

RS&UT; exemption for food purchased for human consumption & essential personal hygiene products.

Impact

Should SB451 be enacted, it will have a significant impact on state revenue and consumer spending habits within Virginia. The elimination of the sales tax on essential items will likely lead to increased access and affordability for families in need, particularly for those who rely heavily on these products. The law will require adjustments in the state's tax revenue distribution, as outlined in the bill's provisions, reinforcing the need for alternative funding mechanisms to address the gap created by the tax removal.

Summary

SB451 proposes amendments to the Code of Virginia to eliminate the state tax on food purchased for human consumption and essential personal hygiene products, effective January 1, 2023. This bill aims to alleviate financial burdens on consumers by removing sales tax from these essential items, which proponents argue is a necessary change to support low-income families and support public health initiatives. The measure has been met with strong bipartisan support, reflecting a growing consensus on the need to make basic necessities more affordable in the wake of rising living costs.

Sentiment

The overall sentiment surrounding SB451 has been positive among legislators and the public, as it addresses crucial needs for families struggling with the financial demands of daily life. However, some discussions have highlighted concerns regarding potential revenue loss for the state and whether alternative measures could fully compensate for this loss. While the focus has primarily been on the benefits to consumers, there is acknowledgment that sustainable funding for local services is essential for the bill's long-term success.

Contention

Notable points of contention in discussions around SB451 included debates over the fiscal implications of removing sales tax on essential items. Critics raised questions about the fiscal sustainability and whether the state could adequately fund public services that currently rely on sales tax revenue. Additionally, the definition of 'essential personal hygiene products' sparked discussions, particularly regarding which products would be included under the tax exemption. These aspects have led to a thorough examination of the law's implications across different stakeholder groups.

Companion Bills

VA HB90

Same As RS&UT; exemption for food purchased for human consumption & essential personal hygiene products.

VA SB451

Carry Over Retail Sales and Use Tax; exemption for essential personal hygiene products, etc., effective date.

Similar Bills

No similar bills found.