# Virginia SB1001: Retail Sales and Use Tax; exemption for electric utility equipment.

Virginia SB1001, Retail Sales and Use Tax; exemption for electric utility equipment., is a 2025 Regular Session Senate bill sponsored by Christopher T. Head (Republican); status failed, last action 2025-02-05 (Left in Finance and Appropriations) (as of 2026-10-17).

- Canonical: https://policyrisk.com/state-bill/VA-SB1001-2025
- As of: 2026-10-17
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: Virginia SB1001
- State: Virginia
- Session: 2025 Regular Session
- Title: Retail Sales and Use Tax; exemption for electric utility equipment.
- Status: failed
- Chamber: Senate
- Introduced: 2025-01-07
- Last action: 2025-02-05, Left in Finance and Appropriations
- Sponsor: Christopher T. Head (Republican)
- Cosponsors: 0
- Touches household money: no
- Economic provisions PRIA read: 0

## Summary

Sales and use tax; exemption for electric utility equipment. Exempts from the retail sales and use tax, beginning July 1, 2025, and ending July 1, 2030, tangible personal property used directly in the initiation, production, generation, transmission, or distribution of electricity by Appalachian Power.

## Bill overview

No economic impacts identified for this bill.

## Sponsors and cosponsors

- Sponsor: Christopher T. Head (Republican), Senate

## Actions (4)

- 2025-02-05: Left in Finance and Appropriations (Senate)
- 2025-01-21: Impact statement from TAX (SB1001) (Senate)
- 2025-01-07: Referred to Committee on Finance and Appropriations (Senate)
- 2025-01-07: Prefiled and ordered printed; Offered 01-08-2025 25103419D (Senate)

## Bill text

- Introduced, 2025-01-07: [HTML](https://lis.blob.core.windows.net/files/1014770.HTML), [PDF](https://lis.blob.core.windows.net/files/1014769.PDF)

## 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.blob.core.windows.net/files/1014770.HTML)
- [Introduced (PDF)](https://lis.blob.core.windows.net/files/1014769.PDF)

## 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)
- [Virginia bills](https://policyrisk.com/states/virginia/bills)
- [Virginia state hub](https://policyrisk.com/states/virginia)
- [All state legislation](https://policyrisk.com/state-bills)

Source: PRIA, https://policyrisk.com/state-bill/VA-SB1001-2025 (as of 2026-10-17).