# Virginia SB187: Retail Sales and Use Tax; exemption for vital baby products.

Virginia SB187, Retail Sales and Use Tax; exemption for vital baby products., is a 2026 Regular Session Senate bill sponsored by Angelia Williams Graves (Democratic); status in committee, last action 2026-01-20 (Continued to 2027 in Finance and Appropriations (9-Y 5-N)) (as of 2026-10-11).

- Canonical: https://policyrisk.com/state-bill/VA-SB187-2026
- As of: 2026-10-11
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: Virginia SB187
- State: Virginia
- Session: 2026 Regular Session
- Title: Retail Sales and Use Tax; exemption for vital baby products.
- Status: in committee
- Chamber: Senate
- Introduced: 2026-01-09
- Last action: 2026-01-20, Continued to 2027 in Finance and Appropriations (9-Y 5-N)
- Sponsor: Angelia Williams Graves (Democratic)
- Cosponsors: 0
- Subjects: Finance and Appropriations
- Touches household money: no
- Roll calls: 1 (9 yes, 5 no in all)
- Economic provisions PRIA read: 0

## Summary

Sales tax exemption; vital baby products. Creates a retail sales and use tax exemption for vital baby products, including (i) children's diapers, (ii) therapeutic or preventative creams and wipes marketed primarily for use on the skin of children, (iii) child restraint devices or booster seats, (iv) cribs, (v) strollers meant for transporting children from infancy to 36 months of age, and (vi) food represented for dietary use solely as a food for infants.

## Bill overview

No economic impacts identified for this bill.

## Sponsors and cosponsors

- Sponsor: Angelia Williams Graves (Democratic), Senate

## Roll call votes

| Date | Chamber | Motion | Result | Yes | No | Other |
| --- | --- | --- | --- | --- | --- | --- |
| 2026-01-20 | Senate | Continued to 2027 in Finance and Appropriations | pass | 9 | 5 |   |

## Actions (4)

- 2026-01-20: Continued to 2027 in Finance and Appropriations (9-Y 5-N) (Senate)
- 2026-01-17: Fiscal Impact statement From TAX (1/17/2026 10:58 am) (Senate)
- 2026-01-09: Referred to Committee on Finance and Appropriations (Senate)
- 2026-01-09: Prefiled and ordered printed; Offered 01-14-2026 26101330D (Senate)

## Bill text

- Introduced, 2026-01-09: [HTML](https://lis.blob.core.windows.net/files/1083694.HTML), [PDF](https://lis.blob.core.windows.net/files/1083693.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/1083694.HTML)
- [Introduced (PDF)](https://lis.blob.core.windows.net/files/1083693.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-SB187-2026 (as of 2026-10-11).