HB13

Virginia HB13 proposes a retail sales tax in certain localities to fund school construction and renovation, exempting food and hygiene products.

Virginia HB13 amends the state sales tax to impose an additional one percent tax in specific counties and cities, effective January 1, 2023. This tax is exempt for food purchased for human consumption and essential personal hygiene products. The revenue generated is to be used for school construction or renovation projects. The tax is subject to local referendum and can be levied only if approved by the local governing body. The bill also establishes the Historic Triangle Marketing Fund to manage tourism promotion and marketing efforts in the region.