VirginiaSB7302026 Regular SessionSenate

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

Sponsored By: Scott A. Surovell (Democratic)

In Committee

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.

Finance and Appropriations

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Bill Overview

No Economic Impacts Identified for this Bill

Sponsors & Cosponsors

Sponsor

  • Scott A. Surovell

    Democratic • Senate

Cosponsors

There are no cosponsors for this bill.

Roll Call Votes

All Roll Calls

Yes: 15 • No: 0

Senate vote 2/11/2026

Continued to 2027 in Finance and Appropriations

Yes: 15 • No: 0

Actions Timeline

  1. Continued to 2027 in Finance and Appropriations (15-Y 0-N)

    2/11/2026Senate
  2. Fiscal Impact statement From TAX (2/3/2026 9:08 pm)

    2/3/2026Senate
  3. Referred to Committee on Finance and Appropriations

    1/15/2026Senate
  4. Presented and ordered printed 26105401D

    1/15/2026Senate

Bill Text

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