# Virginia HB900: Sales & use tax on taxable services & digital personal property; taxes levied in certain districts.

Virginia HB900, Sales & use tax on taxable services & digital personal property; taxes levied in certain districts., is a 2026 Regular Session House bill sponsored by Richard C. "Rip" Sullivan, Jr. (Democratic); status in committee, last action 2026-02-11 (Continued to 2027 in Finance (Voice Vote)) (as of 2026-10-11).

- Canonical: https://policyrisk.com/state-bill/VA-HB900-2026
- As of: 2026-10-11
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: Virginia HB900
- State: Virginia
- Session: 2026 Regular Session
- Title: Sales & use tax on taxable services & digital personal property; taxes levied in certain districts.
- Status: in committee
- Chamber: House
- Introduced: 2026-01-13
- Last action: 2026-02-11, Continued to 2027 in Finance (Voice Vote)
- Sponsor: Richard C. "Rip" Sullivan, Jr. (Democratic)
- Cosponsors: 0
- Subjects: Subcommittee #3
- Touches household money: no
- Roll calls: 2 (0 yes, 0 no in all)
- Economic provisions PRIA read: 0

## Summary

Sales and use tax on taxable services and digital personal property; taxes levied in certain transportation districts; funding for transportation. Decreases the retail sales and use tax from 4.3 percent to four percent and expands such tax to taxable services, defined in the bill, and digital personal property, also defined in the bill, beginning on January 1, 2027. Additionally, the bill imposes (i) an additional retail sales and use tax in any county or city that is a member of the Northern Virginia Transportation Commission at the rate of 0.385 percent; any county or city that is embraced by the Northern Virginia Transportation Authority but that is not a member of the Northern Virginia Transportation Commission at the rate of 0.615 percent; and any county or city that is a member of the Potomac and Rappahannock Transportation Commission at the rate of 0.2 percent; (ii) a retail delivery fee in the amount of 20 cents upon each retail delivery, defined in the bill, made in any county or city located within the Northern Virginia Transportation District or the Potomac and Rappahannock Transportation Commission; and (iii) a regional highway use fee on all vehicles in the Commonwealth that are subject to the existing highway use fee.

## Bill overview

No economic impacts identified for this bill.

## Sponsors and cosponsors

- Sponsor: Richard C. "Rip" Sullivan, Jr. (Democratic), House

## Roll call votes

| Date | Chamber | Motion | Result | Yes | No | Other |
| --- | --- | --- | --- | --- | --- | --- |
| 2026-02-11 | House | Continued to 2027 in Finance (Voice Vote) | pass | 0 | 0 |   |
| 2026-02-09 | House | Subcommittee recommends continuing to 2027 (Voice Vote) | pass | 0 | 0 |   |

## Actions (7)

- 2026-02-11: Continued to 2027 in Finance (Voice Vote) (House)
- 2026-02-09: Subcommittee recommends continuing to 2027 (Voice Vote) (House)
- 2026-02-06: Assigned HFIN sub: Subcommittee #3 (House)
- 2026-02-04: Fiscal Impact statement From TAX (2/4/2026 10:56 am) (House)
- 2026-01-26: Fiscal Impact statement From TAX (1/26/2026 8:37 pm) (House)
- 2026-01-13: Referred to Committee on Finance (House)
- 2026-01-13: Prefiled and ordered printed; Offered 01-14-2026 26105100D (House)

## Bill text

- Introduced, 2026-01-13: [HTML](https://lis.blob.core.windows.net/files/1086389.HTML), [PDF](https://lis.blob.core.windows.net/files/1086388.PDF)

## Related bills

- HB5: Employment; paid sick leave, civil penalties. (signed)
- SB199: Employment; paid sick leave, civil penalties. (signed)
- HB95: Va. Residential Landlord and Tenant Act; landlord remedies, noncompliance with rental agreement. (signed)
- HB1393: Electric utilities; pilot program for energy assistance and weatherization for certain individuals. (signed)
- HB834: Virginia Residential Landlord and Tenant Act; fire or casualty damage, termination by landlord. (signed)
- HB675: Protection of employees; coercion or threat based on immigration status, civil penalty. (signed)

## Sources
- [Introduced (HTML)](https://lis.blob.core.windows.net/files/1086389.HTML)
- [Introduced (PDF)](https://lis.blob.core.windows.net/files/1086388.PDF)

## Related
- [HB5: Employment; paid sick leave, civil penalties.](https://policyrisk.com/state-bill/VA-HB5-2026)
- [SB199: Employment; paid sick leave, civil penalties.](https://policyrisk.com/state-bill/VA-SB199-2026)
- [HB95: Va. Residential Landlord and Tenant Act; landlord remedies, noncompliance with…](https://policyrisk.com/state-bill/VA-HB95-2026)
- [HB1393: Electric utilities; pilot program for energy assistance and weatherization for…](https://policyrisk.com/state-bill/VA-HB1393-2026)
- [HB834: Virginia Residential Landlord and Tenant Act; fire or casualty damage, terminat…](https://policyrisk.com/state-bill/VA-HB834-2026)
- [HB675: Protection of employees; coercion or threat based on immigration status, civil…](https://policyrisk.com/state-bill/VA-HB675-2026)
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Source: PRIA, https://policyrisk.com/state-bill/VA-HB900-2026 (as of 2026-10-11).