Agency
Department of Taxation
Guidance Document Information
Title Guidelines for the Retail Sales and Use Tax Exemption for Personal Protective Equipment
Document ID Sales and Use
Effective Date 3/24/2022
pdf View document text     Posted On 4/27/2022                 Document on Town Hall
Explanation or Citations 2021 Acts of Assembly, Special Session I, Chapters 55 and 56 amended the Code of Virginia to add Va. Code § 58.1-609.14, providing a temporary exemption from the Retail Sales and Use Tax for qualifying purchases of personal protective equipment (“PPE”). The exemption expired effective March 24, 2022. Please see Tax Bulletin 22-5.

This document applies to all boards for this agency
Public Comment Forums / Change History
Proposed Change Register Date Status
The Department of Taxation is issuing guidelines for the new temporary retail sales and use tax exemption for COVID-19 personal protective equipment provided by House Bill 2185 and Senate Bill 1403 (2021 Acts of Assembly, Special Session I, Chapters 55 and 56). 4/12/2021 Forum ended on 5/12/2021 with 0 Comments.


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