# Virginia SB763: Retail Sales and Use Tax; definitions, imposes firearm and ammunition tax.

Virginia SB763, Retail Sales and Use Tax; definitions, imposes firearm and ammunition tax., is a 2026 Regular Session Senate bill sponsored by Angelia Williams Graves (Democratic); status passed senate, last action 2026-02-25 (Continued to 2027 in Finance (Voice Vote)) (as of 2026-10-12).

- Canonical: https://policyrisk.com/state-bill/VA-SB763-2026
- As of: 2026-10-12
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: Virginia SB763
- State: Virginia
- Session: 2026 Regular Session
- Title: Retail Sales and Use Tax; definitions, imposes firearm and ammunition tax.
- Status: passed senate
- Chamber: Senate
- Introduced: 2026-01-21
- Last action: 2026-02-25, Continued to 2027 in Finance (Voice Vote)
- Sponsor: Angelia Williams Graves (Democratic)
- Cosponsors: 0
- Subjects: Subcommittee #2
- Touches household money: no
- Roll calls: 8 (71 yes, 24 no in all)
- Economic provisions PRIA read: 0

## Summary

Retail sales and use tax; firearm and ammunition tax. Imposes a firearm and ammunition tax equal to 11 percent of the gross receipts from the sale and distribution of any firearm or ammunition by a firearms or ammunition manufacturer, as such terms are defined in the bill. The bill provides that proceeds from such tax shall be distributed to the general fund with the intent that such proceeds are used for gun violence prevention efforts and community safety in the Commonwealth. The bill contains a delayed effective date of July 1, 2027.

## 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 |
| --- | --- | --- | --- | --- | --- | --- |
| 2026-02-25 | House | Continued to 2027 in Finance (Voice Vote) | pass | 0 | 0 |   |
| 2026-02-24 | House | Subcommittee recommends continuing to 2027 (Voice Vote) | pass | 0 | 0 |   |
| 2026-02-06 | Senate | Read third time and passed Senate | pass | 21 | 19 |   |
| 2026-02-05 | Senate | Finance and Appropriations Substitute agreed to | pass | 0 | 0 |   |
| 2026-02-05 | Senate | Engrossed by Senate - committee substitute | pass | 0 | 0 |   |
| 2026-02-04 | Senate | Passed by for the day Block Vote (Voice Vote) | pass | 0 | 0 |   |
| 2026-02-04 | Senate | Constitutional reading dispensed Block Vote (on 1st reading) | pass | 40 | 0 |   |
| 2026-02-03 | Senate | Reported from Finance and Appropriations with substitute | pass | 10 | 5 |   |

## Actions (19)

- 2026-02-25: Continued to 2027 in Finance (Voice Vote) (House)
- 2026-02-24: House subcommittee offered (House)
- 2026-02-24: Subcommittee recommends continuing to 2027 (Voice Vote) (House)
- 2026-02-23: Fiscal Impact statement From TAX (2/23/2026 3:25 pm) (Senate)
- 2026-02-12: Referred to Committee on Finance (House)
- 2026-02-12: Read first time (House)
- 2026-02-12: Placed on Calendar (House)
- 2026-02-06: Read third time and passed Senate (21-Y 19-N 0-A) (Senate)
- 2026-02-05: Engrossed by Senate - committee substitute (Senate)
- 2026-02-05: Finance and Appropriations Substitute agreed to (Senate)
- 2026-02-05: Read second time (Senate)
- 2026-02-04: Passed by for the day Block Vote (Voice Vote) (Senate)
- 2026-02-04: Constitutional reading dispensed Block Vote (on 1st reading) (40-Y 0-N 0-A) (Senate)
- 2026-02-04: Rules suspended (Senate)
- 2026-02-03: Committee substitute printed 26106635D-S1 (Senate)
- 2026-02-03: Reported from Finance and Appropriations with substitute (10-Y 5-N) (Senate)
- 2026-01-28: Fiscal Impact statement From TAX (1/28/2026 9:12 pm) (Senate)
- 2026-01-21: Referred to Committee on Finance and Appropriations (Senate)
- 2026-01-21: Presented and ordered printed 26104971D (Senate)

## Bill text

- Amendment, 2026-02-24: [HTML](https://lis.blob.core.windows.net/files/1179059.HTML)
- Substitute, 2026-02-03: [HTML](https://lis.blob.core.windows.net/files/1113442.HTML), [PDF](https://lis.blob.core.windows.net/files/1113441.PDF)
- Introduced, 2026-01-21: [HTML](https://lis.blob.core.windows.net/files/1092868.HTML), [PDF](https://lis.blob.core.windows.net/files/1092867.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
- [Amendment (HTML)](https://lis.blob.core.windows.net/files/1179059.HTML)
- [Substitute (HTML)](https://lis.blob.core.windows.net/files/1113442.HTML)
- [Substitute (PDF)](https://lis.blob.core.windows.net/files/1113441.PDF)
- [Introduced (HTML)](https://lis.blob.core.windows.net/files/1092868.HTML)
- [Introduced (PDF)](https://lis.blob.core.windows.net/files/1092867.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)
- [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-SB763-2026 (as of 2026-10-12).
