# Virginia HB540: Sales and use tax; exemption for food purchased for human consumption & essential personal hygiene.

Virginia HB540, Sales and use tax; exemption for food purchased for human consumption & essential personal hygiene., is a 2025 Regular Session House bill sponsored by Joseph P. McNamara (Republican); status failed, last action 2024-11-18 (Left in Finance) (as of 2026-10-16).

- Canonical: https://policyrisk.com/state-bill/VA-HB540-2025
- As of: 2026-10-16
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: Virginia HB540
- State: Virginia
- Session: 2025 Regular Session
- Title: Sales and use tax; exemption for food purchased for human consumption & essential personal hygiene.
- Status: failed
- Chamber: House
- Introduced: 2024-01-09
- Last action: 2024-11-18, Left in Finance
- Sponsor: Joseph P. McNamara (Republican)
- Cosponsors: 0
- Subjects: Finance
- Touches household money: no
- Roll calls: 2 (0 yes, 0 no in all)
- Economic provisions PRIA read: 0

## Summary

Sales tax; exemption for food purchased for human consumption and essential personal hygiene products. Provides an exemption from local sales and use tax beginning July 1, 2024, for food purchased for human consumption and essential personal hygiene products. The bill also provides an allocation of state revenues to fund the distribution to localities for funding that would have been distributed to them absent the exemption created by the bill. Under current law, such products are exempt from state sales and use tax but are subject to the standard local rate of one percent.

## Bill overview

No economic impacts identified for this bill.

## Sponsors and cosponsors

- Sponsor: Joseph P. McNamara (Republican), House

## Roll call votes

| Date | Chamber | Motion | Result | Yes | No | Other |
| --- | --- | --- | --- | --- | --- | --- |
| 2024-02-07 | House | Continued to 2025 in Finance (Voice Vote) | pass | 0 | 0 |   |
| 2024-02-06 | House | Subcommittee recommends continuing to 2025 (Voice Vote) | pass | 0 | 0 |   |

## Actions (7)

- 2024-11-18: Left in Finance (House)
- 2024-02-07: Continued to 2025 in Finance (Voice Vote) (House)
- 2024-02-06: Subcommittee recommends continuing to 2025 (Voice Vote) (House)
- 2024-02-02: Assigned Finance sub: Subcommittee #2 (House)
- 2024-01-17: Impact statement from TAX (HB540) (House)
- 2024-01-09: Referred to Committee on Finance (House)
- 2024-01-09: Prefiled and ordered printed; offered 01/10/24 24101582D (House)

## Bill text

- Introduced, 2024-01-15: [HTML](https://lis.virginia.gov/bill-details/20251/HB540)

## Related bills

- HR671: Commending JR's Auto Care. (adopted)
- SB941: Robbery; use of air or gas operated weapon, etc., penalty. (failed)
- HB1746: Public safety officer; definition. (failed)
- HB1600: Budget Bill. (failed)
- SB1449: Data centers; site assessment for high energy use facility. (failed)
- HB1609: Essential health benefits benchmark plan; Commission to consider coverage for infertility treatment. (to governor)

## Sources
- [Introduced (HTML)](https://lis.virginia.gov/bill-details/20251/HB540)

## Related
- [HR671: Commending JR's Auto Care.](https://policyrisk.com/state-bill/VA-HR671-2025)
- [SB941: Robbery; use of air or gas operated weapon, etc., penalty.](https://policyrisk.com/state-bill/VA-SB941-2025)
- [HB1746: Public safety officer; definition.](https://policyrisk.com/state-bill/VA-HB1746-2025)
- [HB1600: Budget Bill.](https://policyrisk.com/state-bill/VA-HB1600-2025)
- [SB1449: Data centers; site assessment for high energy use facility.](https://policyrisk.com/state-bill/VA-SB1449-2025)
- [HB1609: Essential health benefits benchmark plan; Commission to consider coverage for i…](https://policyrisk.com/state-bill/VA-HB1609-2025)
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Source: PRIA, https://policyrisk.com/state-bill/VA-HB540-2025 (as of 2026-10-16).