Virginia SB 4002 — Sales and use tax; food for human consumption and essential personal hygiene products, emergency.
Virginia, 2026S1. SB 4002: Sales and use tax; food for human consumption and essential personal hygiene products, emergency.
Latest action
October 21, 2026 — Referred to Committee on Finance and Appropriations
Summary
Sales and use tax; food purchased for human consumption and essential personal hygiene products; emergency. Eliminates the remaining one percent local sales and use tax that is imposed on food purchased for human consumption and essential personal hygiene products on and after October 27, 2026. 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 contains an emergency clause.
A BILL to amend and reenact §§ 58.1-603.1, as it is currently effective and as it may become effective, 58.1-603.2, 58.1-604.01, as it is currently effective and as it may become effective, 58.1-605.1, 58.1-606.1, and 58.1-611.1 of the Code of Virginia, relating to sales and use tax; food purchased for human consumption and essential personal hygiene products; emergency.
Sponsors
- Bill DeSteph — primary sponsor
- J.D. "Danny" Diggs
- Emily M. Jordan
- Christie New Craig
- Mark J. Peake
- Glen H. Sturtevant, Jr.
Bill text
Introduced Read version ↗ Read version ↗
Recorded votes
No roll-call votes were supplied for this bill. This does not imply that no vote occurred.
Legislative history
- Referred to Committee on Finance and Appropriations
- Presented and ordered printed 26200400D
State and local records are supplied by Plural Open (Open States), with links to original legislative sources. Coverage and update times vary. A vote passing one chamber does not mean a bill became law. State source changes are checked hourly; some detailed records may appear later because of source limits.