Retail Sales and Use Tax; reduced rate on essential personal hygiene products. (HB2540)

Introduced By

Del. Kathy Byron (R-Lynchburg) with support from 7 copatrons, whose average partisan position is:

Those copatrons are Del. Ronnie Campbell (R-Raphine), Del. Tim Hugo (R-Centreville), Del. Bobby Orrock (R-Thornburg), Del. Bob Thomas (R-Stafford), Del. Tommy Wright (R-Victoria), Sen. Chris Head (R-Roanoke), Sen. John McGuire (R-Glen Allen)


Passed Committee
Passed House
Passed Senate
Signed by Governor
Became Law


Sales and use tax; reduced rate on essential personal hygiene products. Applies the reduced state sales and use tax rate of 1.5%, which under current law applies only to food purchased for human consumption, to essential personal hygiene products, defined in the bill as (i) nondurable incontinence products such as diapers, disposable undergarments, pads, and bed sheets; and (ii) menstrual cups and pads, pantyliners, sanitary napkins, tampons, and other products used to absorb or contain menstrual flow. The bill has a delayed effective date of January 1, 2020. This bill is identical to SB 1715. Read the Bill »


Bill Has Passed


01/09/2019Prefiled and ordered printed; offered 01/09/19 19100843D
01/09/2019Referred to Committee on Finance
01/18/2019Assigned Finance sub: Subcommittee #3
01/20/2019Impact statement from TAX (HB2540)
01/25/2019Subcommittee recommends reporting with amendment (8-Y 0-N)
01/28/2019Reported from Finance with amendment (20-Y 2-N) (see vote tally)
01/30/2019Read first time
01/31/2019Read second time
01/31/2019Committee amendment agreed to
01/31/2019Engrossed by House as amended HB2540E
01/31/2019Printed as engrossed 19100843D-E
02/01/2019Read third time and passed House (95-Y 1-N)
02/01/2019VOTE: PASSAGE (95-Y 1-N) (see vote tally)
02/04/2019Constitutional reading dispensed
02/04/2019Referred to Committee on Finance
02/11/2019Impact statement from TAX (HB2540E)
02/12/2019Reported from Finance with amendment (14-Y 0-N) (see vote tally)
02/13/2019Passed Senate with amendment
02/13/2019Passed Senate (39-Y 0-N) (see vote tally)
02/13/2019Constitutional reading dispensed (39-Y 0-N) (see vote tally)
02/13/2019Read third time
02/13/2019Reading of amendment waived
02/13/2019Committee amendment agreed to
02/13/2019Engrossed by Senate as amended
02/13/2019Passed Senate with amendment (39-Y 0-N) (see vote tally)
02/13/2019Placed on Calendar
02/13/2019Senate amendment rejected by House (0-Y 94-N)
02/13/2019VOTE: REJECTED (0-Y 94-N) (see vote tally)
02/13/2019Senate insisted on amendment (37-Y 0-N) (see vote tally)
02/13/2019Senate requested conference committee
02/13/2019House acceded to request
02/13/2019Conferees appointed by House
02/13/2019Delegates: Byron, Ransone, Kory
02/13/2019Conferees appointed by Senate
02/13/2019Senators: Howell, Dunnavant, Boysko
02/22/2019C Amended by conference committee
02/22/2019Conference report agreed to by Senate (39-Y 1-N) (see vote tally)
02/22/2019Conference report agreed to by House (92-Y 1-N)
02/22/2019VOTE: ADOPTION (92-Y 1-N) (see vote tally)
03/07/2019Bill text as passed House and Senate (HB2540ER)
03/07/2019Impact statement from TAX (HB2540ER)
03/07/2019Signed by Speaker
03/09/2019Signed by President
03/11/2019Enrolled Bill communicated to Governor on March 11, 2019
03/11/2019G Governor's Action Deadline Midnight, March 26, 2019
03/18/2019G Approved by Governor-Chapter 549 (effective 1/1/20)
03/18/2019G Acts of Assembly Chapter text (CHAP0549)