VirginiaSB92026 Regular SessionSenate

RS & UT; food for human consumption and essential personal hygiene products, delayed effective date.

Sponsored By: David R. Suetterlein (Republican)

In Committee

Summary

Sales and use tax; food purchased for human consumption and essential personal hygiene products. Eliminates the remaining one percent local sales and use tax that is imposed on food purchased for human consumption and essential personal hygiene products. 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 has a delayed effective date of January 1, 2027.

Finance and Appropriations

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Bill Overview

No Economic Impacts Identified for this Bill

Sponsors & Cosponsors

Sponsor

  • David R. Suetterlein

    Republican • Senate

Cosponsors

There are no cosponsors for this bill.

Roll Call Votes

All Roll Calls

Yes: 9 • No: 5

Senate vote 1/20/2026

Continued to 2027 in Finance and Appropriations

Yes: 9 • No: 5

Actions Timeline

  1. Continued to 2027 in Finance and Appropriations (9-Y 5-N)

    1/20/2026Senate
  2. Fiscal Impact statement From TAX (1/17/2026 10:37 am)

    1/17/2026Senate
  3. Referred to Committee on Finance and Appropriations

    11/17/2025Senate
  4. Prefiled and ordered printed; Offered 01-14-2026 26100497D

    11/17/2025Senate

Bill Text

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