# Virginia SB730: Sales & use tax on taxable services & digital personal property; taxes levied in certain districts.

Virginia SB730, Sales & use tax on taxable services & digital personal property; taxes levied in certain districts., is a 2027 Regular Session Senate bill sponsored by Scott A. Surovell (Democratic); status in committee, last action 2026-07-21 (Continued from last session) (as of 2026-10-11).

- Canonical: https://policyrisk.com/state-bill/VA-SB730-2027
- As of: 2026-10-11
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: Virginia SB730
- State: Virginia
- Session: 2027 Regular Session
- Title: Sales & use tax on taxable services & digital personal property; taxes levied in certain districts.
- Status: in committee
- Chamber: Senate
- Introduced: 2026-01-15
- Last action: 2026-07-21, Continued from last session
- Sponsor: Scott A. Surovell (Democratic)
- Cosponsors: 0
- Subjects: Finance and Appropriations
- Touches household money: no
- 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: Scott A. Surovell (Democratic), Senate

## Actions (5)

- 2026-07-21: Continued from last session (Senate)
- 2026-02-11: Continued to 2027 in Finance and Appropriations (15-Y 0-N) (Senate)
- 2026-02-03: Fiscal Impact statement From TAX (2/3/2026 9:08 pm) (Senate)
- 2026-01-15: Referred to Committee on Finance and Appropriations (Senate)
- 2026-01-15: Presented and ordered printed 26105401D (Senate)

## Bill text

- Introduced, 2026-01-15: [HTML](https://lis.blob.core.windows.net/files/1230430.HTML), [PDF](https://lis.blob.core.windows.net/files/1230429.PDF)

## Related bills

- SB844: Licensed clinical psychologists; prescriptive authority; report. (in committee)
- HB1535: Individuals with developmental or intellectual disabilities; admissibility of statements. (introduced)
- HB1534: School service providers; deletion of student and family personal information. (introduced)
- SB843: Data centers; state permitting, local approval, moratorium, sunset. (in committee)
- SB842: High school student athletes; eligibility, enrollment. (in committee)
- SB840: Corrections, Director of the Department of; placement of inmates, Red Onion State Prison. (in committee)

## Sources
- [Introduced (HTML)](https://lis.blob.core.windows.net/files/1230430.HTML)
- [Introduced (PDF)](https://lis.blob.core.windows.net/files/1230429.PDF)

## Related
- [SB844: Licensed clinical psychologists; prescriptive authority; report.](https://policyrisk.com/state-bill/VA-SB844-2027)
- [HB1535: Individuals with developmental or intellectual disabilities; admissibility of s…](https://policyrisk.com/state-bill/VA-HB1535-2027)
- [HB1534: School service providers; deletion of student and family personal information.](https://policyrisk.com/state-bill/VA-HB1534-2027)
- [SB843: Data centers; state permitting, local approval, moratorium, sunset.](https://policyrisk.com/state-bill/VA-SB843-2027)
- [SB842: High school student athletes; eligibility, enrollment.](https://policyrisk.com/state-bill/VA-SB842-2027)
- [SB840: Corrections, Director of the Department of; placement of inmates, Red Onion Sta…](https://policyrisk.com/state-bill/VA-SB840-2027)
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Source: PRIA, https://policyrisk.com/state-bill/VA-SB730-2027 (as of 2026-10-11).