Virginia 2024 Regular Session

Virginia House Bill HB540

Introduced
1/9/24  

Caption

Sales and use tax; exemption for food purchased for human consumption & essential personal hygiene.

Impact

If enacted, HB540 would amend several sections of the Code of Virginia, effectively changing how sales tax applies to food and personal hygiene products. This legislation would represent a significant shift in sales tax policy, particularly in ensuring that these fundamental items remain affordable for residents across the state. The impact would be monitored closely, as it addresses the basic needs of citizens, which could lead to improved health outcomes and financial stability for families who historically struggle to make ends meet.

Summary

House Bill 540 proposes an exemption from sales and use tax for food purchased for human consumption and essential personal hygiene products. This legislation aims to alleviate the tax burden on lower-income families and individuals by not taxing basic necessities. The intent is to support public health and nutrition through better access to essential commodities without the added financial burden of tax obligations.

Contention

Debate around the bill may center on concerns regarding the fiscal implications of exempting these items from sales tax. Opponents may argue that while ensuring access to food and hygiene products is critical, the lost revenue from taxes could affect state funding for other essential services. Supporters of the bill, however, will likely counter that the benefits in public welfare and health justify the potential reduction in tax revenue, advocating that the long-term positive outcomes for families should take precedence.

Companion Bills

VA SB110

Similar To Sales tax; exemption for food purchased for human consumption and essential personal hygiene.

Similar Bills

VA SB850

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

VA HB1484

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

VA HB540

Sales and use tax; exemption for food purchased for human consumption & essential personal hygiene.

VA SB110

Sales tax; exemption for food purchased for human consumption and essential personal hygiene.

VA SB451

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

VA SB451

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

VA HB90

Sales tax; exemption for food purchased for human consumption & essential personal hygiene products.

VA HB90

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