# Virginia SB871: Retail Sales and Use Tax; media-related exemptions, sunset.

Virginia SB871, Retail Sales and Use Tax; media-related exemptions, sunset., is a 2025 Regular Session Senate bill sponsored by Schuyler T. VanValkenburg (Democratic); status failed, last action 2025-03-21 (Acts of Assembly Chapter text (CHAP0318)) (as of 2026-10-17).

- Canonical: https://policyrisk.com/state-bill/VA-SB871-2025
- As of: 2026-10-17
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: Virginia SB871
- State: Virginia
- Session: 2025 Regular Session
- Title: Retail Sales and Use Tax; media-related exemptions, sunset.
- Status: failed
- Chamber: Senate
- Introduced: 2025-01-03
- Last action: 2025-03-21, Acts of Assembly Chapter text (CHAP0318)
- Sponsor: Schuyler T. VanValkenburg (Democratic)
- Cosponsors: 0
- Touches household money: no
- Roll calls: 9 (373 yes, 48 no in all)
- Economic provisions PRIA read: 0

## Summary

Retail sales and use tax; media-related exemptions; sunset. Extends from 2025 to 2028 the expiration of the retail sales and use tax exemption for certain printed materials purchased by an advertising business from a printer in the Commonwealth, so long as such materials are distributed outside of the Commonwealth. This bill is identical to HB 2675.

## Bill overview

No economic impacts identified for this bill.

## Sponsors and cosponsors

- Sponsor: Schuyler T. VanValkenburg (Democratic), Senate

## Roll call votes

| Date | Chamber | Motion | Result | Yes | No | Other |
| --- | --- | --- | --- | --- | --- | --- |
| 2025-02-21 | Senate | Conference report agreed to by Senate | pass | 40 | 0 |   |
| 2025-02-21 | House | Conference report agreed to by House | pass | 93 | 3 |   |
| 2025-02-20 | Senate | Senate acceded to request Block Vote | pass | 39 | 0 |   |
| 2025-02-18 | Senate | House substitute rejected by Senate | fail | 0 | 40 |   |
| 2025-02-17 | House | Passed House with substitute | pass | 92 | 4 |   |
| 2025-02-12 | House | Reported from Finance with substitute | pass | 21 | 1 |   |
| 2025-01-29 | Senate | Read third time and passed Senate Block Vote | pass | 38 | 0 |   |
| 2025-01-27 | Senate | Constitutional reading dispensed Block Vote (on 1st reading) | pass | 36 | 0 |   |
| 2025-01-23 | Senate | Reported from Finance and Appropriations | pass | 14 | 0 |   |

## Actions (41)

- 2025-03-21: Acts of Assembly Chapter text (CHAP0318) (Governor)
- 2025-03-21: Approved by Governor-Chapter 318 (Effective 07/01/25) (Governor)
- 2025-03-11: Governor's Action Deadline 11:59 p.m., March 24, 2025 (Governor)
- 2025-03-11: Enrolled Bill Communicated to Governor on March 11, 2025 (Senate)
- 2025-03-10: Signed by President (Senate)
- 2025-03-07: Impact statement from TAX (SB871) (Senate)
- 2025-03-07: Bill text as passed Senate and House (SB871ER) (Senate)
- 2025-03-07: Enrolled (Senate)
- 2025-03-07: Signed by Speaker (House)
- 2025-02-21: Conference report agreed to by Senate (40-Y 0-N) (Senate)
- 2025-02-21: Amended by conference committee
- 2025-02-21: Amended by conference committee
- 2025-02-21: Amended by conference committee
- 2025-02-21: Conference report agreed to by House (93-Y 3-N) (House)
- 2025-02-20: Senate acceded to request Block Vote (39-Y 0-N) (Senate)
- 2025-02-20: Senators: VanValkenburg, Deeds, DeSteph (Senate)
- 2025-02-20: Conferees appointed by Senate (Senate)
- 2025-02-20: Delegates: Simon, Gardner, Fowler (House)
- 2025-02-20: Conferees appointed by House (House)
- 2025-02-19: House requested conference committee (House)
- 2025-02-19: House insisted on substitute (House)
- 2025-02-18: House substitute rejected by Senate (0-Y 40-N) (Senate)
- 2025-02-17: Passed House with substitute (92-Y 4-N) (House)
- 2025-02-17: Engrossed by House - committee substitute (House)
- 2025-02-17: Finance Substitute agreed to (House)
- 2025-02-17: Read third time (House)
- 2025-02-14: Read second time (House)
- 2025-02-12: Reported from Finance with substitute (21-Y 1-N) (House)
- 2025-02-12: Committee substitute printed 25107275D-H1 (House)
- 2025-02-05: Referred to Committee on Finance (House)
- 2025-02-05: Read first time (House)
- 2025-02-05: Placed on Calendar (House)
- 2025-01-29: Read third time and passed Senate Block Vote (38-Y 0-N) (Senate)
- 2025-01-28: Engrossed by Senate (Senate)
- 2025-01-28: Read second time (Senate)
- 2025-01-27: Constitutional reading dispensed Block Vote (on 1st reading) (36-Y 0-N) (Senate)
- 2025-01-27: Passed by for the day (Senate)
- 2025-01-27: Rules suspended (Senate)
- 2025-01-23: Reported from Finance and Appropriations (14-Y 0-N) (Senate)
- 2025-01-03: Referred to Committee on Finance and Appropriations (Senate)
- 2025-01-03: Prefiled and ordered printed; Offered 01-08-2025 25102134D (Senate)

## Bill text

- Chaptered, 2025-03-21: [HTML](https://lis.blob.core.windows.net/files/1072503.HTML), [PDF](https://lis.blob.core.windows.net/files/1072502.PDF)
- Enrolled, 2025-03-07: [HTML](https://lis.blob.core.windows.net/files/1068913.HTML), [PDF](https://lis.blob.core.windows.net/files/1068912.PDF)
- Conference Report, 2025-02-21: [HTML](https://lis.blob.core.windows.net/files/1066484.HTML)
- Substitute, 2025-02-13: [HTML](https://lis.blob.core.windows.net/files/1049889.HTML), [HTML](https://lis.blob.core.windows.net/files/1049885.HTML), [PDF](https://lis.blob.core.windows.net/files/1049888.PDF), [PDF](https://lis.blob.core.windows.net/files/1049884.PDF)
- Introduced, 2025-01-03: [HTML](https://lis.blob.core.windows.net/files/1013670.HTML), [PDF](https://lis.blob.core.windows.net/files/1013669.PDF)

## Related bills

- HR671: Commending JR's Auto Care. (adopted)
- SB941: Robbery; use of air or gas operated weapon, etc., penalty. (failed)
- HB1746: Public safety officer; definition. (failed)
- HB1600: Budget Bill. (failed)
- SB1449: Data centers; site assessment for high energy use facility. (failed)
- HB1609: Essential health benefits benchmark plan; Commission to consider coverage for infertility treatment. (to governor)

## Sources
- [Chaptered (HTML)](https://lis.blob.core.windows.net/files/1072503.HTML)
- [Chaptered (PDF)](https://lis.blob.core.windows.net/files/1072502.PDF)
- [Enrolled (HTML)](https://lis.blob.core.windows.net/files/1068913.HTML)
- [Enrolled (PDF)](https://lis.blob.core.windows.net/files/1068912.PDF)
- [Conference Report (HTML)](https://lis.blob.core.windows.net/files/1066484.HTML)
- [Substitute (HTML)](https://lis.blob.core.windows.net/files/1049889.HTML)
- [Substitute (HTML)](https://lis.blob.core.windows.net/files/1049885.HTML)
- [Substitute (PDF)](https://lis.blob.core.windows.net/files/1049888.PDF)
- [Substitute (PDF)](https://lis.blob.core.windows.net/files/1049884.PDF)
- [Introduced (HTML)](https://lis.blob.core.windows.net/files/1013670.HTML)
- [Introduced (PDF)](https://lis.blob.core.windows.net/files/1013669.PDF)

## Related
- [HR671: Commending JR's Auto Care.](https://policyrisk.com/state-bill/VA-HR671-2025)
- [SB941: Robbery; use of air or gas operated weapon, etc., penalty.](https://policyrisk.com/state-bill/VA-SB941-2025)
- [HB1746: Public safety officer; definition.](https://policyrisk.com/state-bill/VA-HB1746-2025)
- [HB1600: Budget Bill.](https://policyrisk.com/state-bill/VA-HB1600-2025)
- [SB1449: Data centers; site assessment for high energy use facility.](https://policyrisk.com/state-bill/VA-SB1449-2025)
- [HB1609: Essential health benefits benchmark plan; Commission to consider coverage for i…](https://policyrisk.com/state-bill/VA-HB1609-2025)
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Source: PRIA, https://policyrisk.com/state-bill/VA-SB871-2025 (as of 2026-10-17).
