HB 900 VA
Sales & use tax on taxable services & digital personal property; taxes levied in certain districts.
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Summary
This bill would expand Virginia's sales and use tax to include taxable services and digital personal property. Currently, Virginia sales tax applies primarily to tangible goods; this bill would broaden the tax base to include certain services and digital goods. The bill would also authorize transportation districts to levy sales and use taxes to fund transportation infrastructure and programs. The bill makes comprehensive modifications to Virginia's tax code and transportation funding mechanisms across multiple sections of law.
AI-generated plain-language summary of the bill (from the OpenStates abstract — no full text available yet) — neutral, and may be imperfect.
Official abstract
A BILL to amend and reenact §§ 33.2-358, 33.2-371, 33.2-1524, 33.2-1524.1, 33.2-1526.1, 33.2-3401, 33.2-3402, 33.2-3403, 33.2-3502, 46.2-774, 58.1-602, 58.1-603, as it is currently effective and as it may become effective, 58.1-609.5, 58.1-609.11, 58.1-612, 58.1-623, 58.1-647, and 58.1-648 of the Code of Virginia; to amend the Code of Virginia by adding in Article 2 of Chapter 19 of Title 33.2 a section numbered 33.2-1904.1, by adding in Article 11 of Chapter 19 of Title 33.2 a section numbered 33.2-1937, by adding in Chapter 24 of Title 33.2 a section numbered 33.2-2402, by adding in Chapter 7 of Title 46.2 a section numbered 46.2-775, by adding sections numbered 58.1-603.3 and 58.1-612.3, and by adding in Chapter 17 of Title 58.1 an article numbered 13, consisting of a section numbered 58.1-1749; and to amend Chapter 766 of the Acts of Assembly of 2013 by adding a nineteenth enactment, relating to sales and use tax on taxable services and digital personal property; taxes levied in certain transportation districts; funding for transportation.
Sponsor (1)
- Richard C. "Rip" Sullivan, Jr. Democratic · primary
Action history (8)
- Jan 13, 2026 Prefiled and ordered printed; Offered 01-14-2026 26105100D · lower
- Jan 13, 2026 Referred to Committee on Finance · lower
- Jan 26, 2026 Fiscal Impact statement From TAX (1/26/2026 8:37 pm) · lower
- Feb 4, 2026 Fiscal Impact statement From TAX (2/4/2026 10:56 am) · lower
- Feb 6, 2026 Assigned HFIN sub: Subcommittee #3 · lower
- Feb 9, 2026 Subcommittee recommends continuing to (Voice Vote) · lower
- Feb 11, 2026 Continued to next session in Finance (Voice Vote) · lower
- Jul 21, 2026 Continued from last session · lower
Full text
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