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

What it does

The legislature's own summary of the bill, or its official long title.

Sales and use tax; food purchased for human consumption and essential personal hygiene products. Eliminates the remaining one percent local sales and use tax that is imposed on food purchased for human consumption and essential personal hygiene products beginning on July 1, 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.

Every action

9 steps, oldest first, as the legislature records them.

1. Dec 19, 2025House of DelegatesPrefiled and ordered printed; Offered 01-14-2026 26102063D
2. Dec 19, 2025CommitteeReferred to Committee on Finance · House of Delegates Finance
3. Jan 28, 2026House of DelegatesFiscal Impact statement From TAX (1/28/2026 7:34 pm)
4. Jan 30, 2026CommitteePlaced on Finance Agenda · House of Delegates Finance
5. Feb 5, 2026CommitteeAssigned HFIN sub: Subcommittee #3 · House of Delegates Finance: Subcommittee #3
6. Feb 6, 2026House of DelegatesHouse subcommittee offered
7. Feb 9, 2026House of DelegatesSubcommittee recommends continuing to (Voice Vote)
8. Feb 10, 2026CommitteePlaced on Finance Agenda · House of Delegates Finance
9. Feb 11, 2026CommitteeContinued to next session in Finance (Voice Vote) · House of Delegates Finance

Roll calls

No recorded votes on this bill yet.

Sponsors

The member who introduced it, joined by 10 cosponsors: 10 Republicans.

• Joseph P. McNamaraR Primary sponsor · District 40