# Virginia SB4002: Sales and use tax; food for human consumption and essential personal hygiene products, emergency.

Virginia SB4002, Sales and use tax; food for human consumption and essential personal hygiene products, emergency., is a 2026 Special Session I Senate bill sponsored by Bill DeSteph (Republican); status in committee, last action 2026-10-21 (Referred to Committee on Finance and Appropriations) (as of 2026-11-05).

- Canonical: https://policyrisk.com/state-bill/VA-SB4002-2026-special-20262
- As of: 2026-11-05
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: Virginia SB4002
- State: Virginia
- Session: 2026 Special Session I
- Title: Sales and use tax; food for human consumption and essential personal hygiene products, emergency.
- Status: in committee
- Chamber: Senate
- Introduced: 2026-10-21
- Last action: 2026-10-21, Referred to Committee on Finance and Appropriations
- Sponsor: Bill DeSteph (Republican)
- Cosponsors: 0
- Subjects: Finance and Appropriations
- Touches household money: no
- Economic provisions PRIA read: 0

## Summary

Sales and use tax; food purchased for human consumption and essential personal hygiene products; emergency. Eliminates the remaining one percent local sales and use tax that is imposed on food purchased for human consumption and essential personal hygiene products on and after October 27, 2026. Under current law, no other sales and use tax is applied to such products. The bill requires an equivalent amount of revenue to be distributed to cities and counties on a monthly basis in compensation for the lost tax revenue. The bill contains an emergency clause.

## Bill overview

No economic impacts identified for this bill.

## Sponsors and cosponsors

- Sponsor: Bill DeSteph (Republican), Senate

## Actions (2)

- 2026-10-21: Referred to Committee on Finance and Appropriations (Senate)
- 2026-10-21: Presented and ordered printed 26200400D (Senate)

## Bill text

- Introduced, 2026-10-21: [HTML](https://lis.blob.core.windows.net/files/1231993.HTML), [PDF](https://lis.blob.core.windows.net/files/1231992.PDF)

## Related bills

- HB30: Budget Bill. (signed)
- SB4004: State fuel taxes; suspension until January 31, 2027, emergency. (in committee)
- SR2097: Celebrating the life of Walter Samuel Crockett. (introduced)
- SR2096: Celebrating the life of Jimmy Douglas Brown. (introduced)
- SR2095: Celebrating the life of Jayson Shane Hudson. (introduced)
- SR2098: Celebrating the life of Billy Charles Patton. (introduced)

## Sources
- [Introduced (HTML)](https://lis.blob.core.windows.net/files/1231993.HTML)
- [Introduced (PDF)](https://lis.blob.core.windows.net/files/1231992.PDF)

## Related
- [HB30: Budget Bill.](https://policyrisk.com/state-bill/VA-HB30-2026-special-20262)
- [SB4004: State fuel taxes; suspension until January 31, 2027, emergency.](https://policyrisk.com/state-bill/VA-SB4004-2026-special-20262)
- [SR2097: Celebrating the life of Walter Samuel Crockett.](https://policyrisk.com/state-bill/VA-SR2097-2026-special-20262)
- [SR2096: Celebrating the life of Jimmy Douglas Brown.](https://policyrisk.com/state-bill/VA-SR2096-2026-special-20262)
- [SR2095: Celebrating the life of Jayson Shane Hudson.](https://policyrisk.com/state-bill/VA-SR2095-2026-special-20262)
- [SR2098: Celebrating the life of Billy Charles Patton.](https://policyrisk.com/state-bill/VA-SR2098-2026-special-20262)
- [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-SB4002-2026-special-20262 (as of 2026-11-05).