WeVote
Log In

Bill

Bill

HB 13

RS and UT; food purchased for human consumption and essential personal hygiene products.

2026 Regular Session Introduced by Mike Cherry and 9 co-sponsors

HB 13 eliminates Virginia sales tax on food and essential hygiene products to reduce household expenses, but sacrifices state revenue needed for public services.

Assigned HFIN sub: Subcommittee #3
0
WeVote Research Nonpartisan
Bill Summary · HB 13

Legislative bill overview

HB 13 proposes to remove the sales tax on food purchased for human consumption and essential personal hygiene products in Virginia. The bill aims to reduce the tax burden on these basic necessities by exempting them from the state's sales tax structure.

Why is this important

Food and hygiene products are essential expenses that disproportionately affect lower-income households, which spend a larger percentage of their income on these items. Removing sales tax could provide meaningful relief to Virginia residents' household budgets, though it would also reduce state tax revenue that funds public services and infrastructure.

Potential points of contention

  • Revenue impact: The fiscal impact statement indicates this tax exemption will significantly reduce state revenues, raising questions about how the state would offset lost funding for education, healthcare, and other programs
  • Definition challenges: Determining which products qualify as "essential personal hygiene products" (versus luxury items) could prove administratively complex and subject to disputes
  • Equity considerations: While beneficial to consumers, some may argue the revenue loss disproportionately affects funding for programs serving lower-income populations who would benefit most from the tax cut
  • Implementation complexity: Retailers would need system updates to properly classify and ring up exempt versus taxable items

Compiled from official sources — confirm details with the bill’s official record.

Sign in to ask a question.