Signed by Governor Glenn Youngkin

Vote Smart's Synopsis:

Vote to pass a bill that establishes a tax exemption for food and personal hygiene products.

Highlights:

• Establishes that before January 1, 2023, the tax imposed on food purchased for human consumption and essential personal hygiene products shall be one and one-half percent of the gross sales price (Sec. 1).

• Establishes that after January 1, 2023, no tax shall be imposed under this chapter on food purchased for human consumption or essential personal hygiene products (Sec. 1).

• Defines "essential personal hygiene products" as nondurable incontinence products such as diapers, disposable undergarments, pads, bed sheets and menstrual cups and pads, pantyliners, sanitary napkins, tampons, and other products used to absorb or contain menstrual flow (Sec. 1).

• Specifies that "food purchased for human consumption" shall not include food sold by any retail establishment where the gross receipts derived from the sale of food prepared by the retail establishment for immediate consumption constitutes more than 80 percent of their total gross receipts (Sec. 1).  

Full Bill Text