{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/58.1-611.1.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/58.1-611.1.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/58.1-611.1.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/58.1-611.1.html"}],"law_id":81891,"edition_id":1,"section_id":81891,"structure_id":12899,"section_number":"58.1-611.1","catch_line":"Exemption for food purchased for human consumption and essential personal hygiene products","history":"1999, cc. 366, 466; 2002, c. 13; 2003, c. 806; 2004, Sp. Sess. I, c. 3; 2005, cc. 487, 521; 2019, cc. 549, 550; 2022, Sp. Sess. I, cc. 2, 4, 5; 2023, Sp. Sess. I, c. 1.","full_text":"A\n\nBefore January 1, 2023, the tax imposed by §§ 58.1-603 and 58.1-604 on food purchased for human consumption and essential personal hygiene products shall be one and one-half percent of the gross sales price. The revenue from the tax shall be distributed as follows: (i) the revenue from the tax at the rate of one-half percent shall be distributed as provided in subsection A of § 58.1-638 and (ii) the revenue from the tax at the rate of one percent shall be distributed as provided in subsections B, C, and D of § 58.1-638.B\n\nOn and after January 1, 2023, and except for taxes imposed pursuant to §§ 58.1-605 and 58.1-606, no tax shall be imposed under this chapter, or pursuant to any authority granted under this chapter, on food purchased for human consumption or essential personal hygiene products.C\n\nBeginning February 1, 2023, an amount equal to the revenue that would have been distributed pursuant to clause (ii) of subsection A shall be distributed as provided in subsections B, C, and D of § 58.1-638 based on the estimates of the population of cities and counties ages five to 19.D\n\n1. As used in this section, “food purchased for human consumption” has the same meaning as “food” defined in the Food Stamp Act of 1977, 7 U.S.C. \u00a7 2012, as amended, and federal regulations adopted pursuant to that Act, except it shall not include seeds and plants which produce food for human consumption. For the purpose of this section, “food purchased for human consumption” shall not include food sold by any retail establishment where the gross receipts derived from the sale of food prepared by such retail establishment for immediate consumption on or off the premises of the retail establishment constitutes more than 80 percent of the total gross receipts of that retail establishment, including but not limited to motor fuel purchases, regardless of whether such prepared food is consumed on the premises of that retail establishment. For purposes of this section, “retail establishment” means each place of business for which any “dealer,” as defined in \u00a7 58.1-612, is required to apply for and receive a certificate of registration pursuant to \u00a7 58.1-613.2\n\nAs used in this section, “essential personal hygiene products” means (i) nondurable incontinence products such as diapers, disposable undergarments, pads, and bed sheets and (ii) menstrual cups and pads, pantyliners, sanitary napkins, tampons, and other products used to absorb or contain menstrual flow. “Essential personal hygiene products” does not include any item that is otherwise exempt pursuant to this chapter.","order_by":null,"text":{"0":{"id":293380,"text":"Before January 1, 2023, the tax imposed by §§ 58.1-603 and 58.1-604 on food purchased for human consumption and essential personal hygiene products shall be one and one-half percent of the gross sales price. The revenue from the tax shall be distributed as follows: (i) the revenue from the tax at the rate of one-half percent shall be distributed as provided in subsection A of § 58.1-638 and (ii) the revenue from the tax at the rate of one percent shall be distributed as provided in subsections B, C, and D of § 58.1-638.","type":"section","prefixes":["A"],"prefix":"A","entire_prefix":"A","prefix_anchor":"A","level":1,"next_prefix":"B"},"1":{"id":293381,"text":"On and after January 1, 2023, and except for taxes imposed pursuant to §§ 58.1-605 and 58.1-606, no tax shall be imposed under this chapter, or pursuant to any authority granted under this chapter, on food purchased for human consumption or essential personal hygiene products.","type":"section","prefixes":["B"],"prefix":"B","entire_prefix":"B","prefix_anchor":"B","level":1,"prior_prefix":"A","next_prefix":"C"},"2":{"id":293382,"text":"Beginning February 1, 2023, an amount equal to the revenue that would have been distributed pursuant to clause (ii) of subsection A shall be distributed as provided in subsections B, C, and D of § 58.1-638 based on the estimates of the population of cities and counties ages five to 19.","type":"section","prefixes":["C"],"prefix":"C","entire_prefix":"C","prefix_anchor":"C","level":1,"prior_prefix":"B","next_prefix":"D"},"3":{"id":293383,"text":"1. As used in this section, “food purchased for human consumption” has the same meaning as “food” defined in the Food Stamp Act of 1977, 7 U.S.C. \u00a7 2012, as amended, and federal regulations adopted pursuant to that Act, except it shall not include seeds and plants which produce food for human consumption. For the purpose of this section, “food purchased for human consumption” shall not include food sold by any retail establishment where the gross receipts derived from the sale of food prepared by such retail establishment for immediate consumption on or off the premises of the retail establishment constitutes more than 80 percent of the total gross receipts of that retail establishment, including but not limited to motor fuel purchases, regardless of whether such prepared food is consumed on the premises of that retail establishment. For purposes of this section, “retail establishment” means each place of business for which any “dealer,” as defined in \u00a7 58.1-612, is required to apply for and receive a certificate of registration pursuant to \u00a7 58.1-613.","type":"section","prefixes":["D"],"prefix":"D","entire_prefix":"D","prefix_anchor":"D","level":1,"prior_prefix":"C","next_prefix":"D2"},"4":{"id":293384,"text":"As used in this section, “essential personal hygiene products” means (i) nondurable incontinence products such as diapers, disposable undergarments, pads, and bed sheets and (ii) menstrual cups and pads, pantyliners, sanitary napkins, tampons, and other products used to absorb or contain menstrual flow. “Essential personal hygiene products” does not include any item that is otherwise exempt pursuant to this chapter.","type":"section","prefixes":["D","2"],"prefix":"2","entire_prefix":"D2","prefix_anchor":"D2","level":2,"prior_prefix":"D"}},"ancestry":[{"id":12899,"edition_id":1,"name":"Retail Sales 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another state","url":"\/58.1-611\/","token":"58.1\/I\/6\/58.1-611","metadata":false},"next_section":{"id":66155,"structure_id":12899,"section_number":"58.1-611.2","catch_line":"Limited exemption for certain school supplies, clothing, and footwear","url":"\/58.1-611.2\/","token":"58.1\/I\/6\/58.1-611.2","metadata":false},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/58.1-611.1\/","history_text":"

This law was first created in 1999. The record of its establishment is cataloged in chapters 366<\/a> and 466<\/a> of that year\u2019s edition of \u201cActs of Assembly,\u201d the annual state publication listing all changes made to the Code of Virginia in that year. It has been modified 4 times. Those modifications are cataloged by \u201cThe Acts of Assembly,\u201d a state publication, by year and chapter. Those modifications that can be read on the General Assembly\u2019s website will be linked accordingly. Those modifications are as follows: in 2002, chapter 13<\/a>; in 2003, chapter 806<\/a>; in 2005, chapters 487<\/a> and 521<\/a>; in 2019, chapters 549<\/a> and 550<\/a>.<\/p>","references":[{"id":85728,"section_number":"58.1-603.1","catch_line":"(For contingent effective date, see Acts 2020, c. 1235; for contingent expiration date, see Acts 2013, c. 766) Additional state sales tax in certain counties and cities","order_by":null,"url":"\/58.1-603.1\/"},{"id":67208,"section_number":"58.1-603.2","catch_line":"(For contingent expiration date, see Acts 2018, c. 850) Additional state sales and use tax in certain counties and cities of historic significance; Historic Triangle Marketing Fund","order_by":null,"url":"\/58.1-603.2\/"},{"id":61039,"section_number":"58.1-604.01","catch_line":"(For contingent effective date, see Acts 2020, c. 1235; for contingent expiration date, see Acts 2013, c. 766) Additional state use tax in certain counties and cities","order_by":null,"url":"\/58.1-604.01\/"}],"refers_to":[{"id":81537,"section_number":"58.1-603","catch_line":"(Contingent effective date) Imposition of sales tax","order_by":null,"url":"\/58.1-603\/"},{"id":56214,"section_number":"58.1-604","catch_line":"(Contingent effective date) Imposition of use tax","order_by":null,"url":"\/58.1-604\/"},{"id":64845,"section_number":"58.1-605","catch_line":"To what extent and under what conditions cities and counties may levy local sales taxes; collection thereof by Commonwealth and return of revenue to each city or county entitled thereto","order_by":null,"url":"\/58.1-605\/"},{"id":85798,"section_number":"58.1-606","catch_line":"To what extent and under what conditions cities and counties may levy local use tax; collection thereof by Commonwealth and return of revenues to the cities and counties","order_by":null,"url":"\/58.1-606\/"},{"id":76556,"section_number":"58.1-612","catch_line":"Tax collectible from dealers; \"dealer\" defined; jurisdiction","order_by":null,"url":"\/58.1-612\/"},{"id":71974,"section_number":"58.1-638","catch_line":"Disposition of state sales and use tax revenue","order_by":null,"url":"\/58.1-638\/"}],"permalink":{"id":254705,"object_type":"law","relational_id":81891,"identifier":"58.1-611.1","token":"58.1\/I\/6\/58.1-611.1","url":"\/58.1-611.1\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/58.1-611.1\/","token":"58.1\/I\/6\/58.1-611.1","dublin_core":{"Title":"Exemption for food purchased for human consumption and essential personal hygiene products","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-611.1","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

A.<\/span> Before January 1, 2023, the tax imposed by §§ 58.1-603<\/a> and 58.1-604<\/a> on food purchased for human consumption<\/span> and essential personal hygiene products<\/span> shall be one and one-half percent of the gross sales<\/span> price. The revenue from the tax shall be distributed as follows: (i) the revenue from the tax at the rate of one-half percent shall be distributed as provided in subsection A of § 58.1-638<\/a> and (ii) the revenue from the tax at the rate of one percent shall be distributed as provided in subsections B, C, and D of § 58.1-638<\/a>. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

B.<\/span> On and after January 1, 2023, and except for taxes imposed pursuant to §§ 58.1-605<\/a> and 58.1-606<\/a>, no tax shall be imposed under this chapter, or pursuant to any authority granted under this chapter, on food purchased for human consumption<\/span> or essential personal hygiene products<\/span>. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

C.<\/span> Beginning February 1, 2023, an amount equal to the revenue that would have been distributed pursuant to clause (ii) of subsection A shall be distributed as provided in subsections B, C, and D of § 58.1-638<\/a> based on the estimates of the population of cities and counties ages five to 19. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

D.<\/span> 1. As used in this section, “food purchased for human consumption<\/span>” has the same meaning as “food” defined in the Food Stamp Act of 1977, 7 U.S.C. \u00a7 2012, as amended, and federal regulations adopted pursuant to that Act, except it shall not include seeds and plants which produce food for human consumption. For the purpose of this section, “food purchased for human consumption<\/span>” shall not include food sold by any retail establishment<\/span> where the gross receipts derived from the sale<\/span> of food prepared by such retail establishment<\/span> for immediate consumption on or off the premises of the retail establishment<\/span> constitutes more than 80 percent of the total gross receipts of that retail establishment<\/span>, including but not limited to motor fuel purchases, regardless of whether such prepared food is consumed on the premises of that retail establishment<\/span>. For purposes of this section, “retail establishment<\/span>” means each place of business<\/span> for which any “dealer,” as defined in \u00a7 58.1-612<\/a>, is required to apply for and receive a certificate of registration pursuant to \u00a7 58.1-613<\/a>. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

2.<\/span> As used in this section, “essential personal hygiene products<\/span>” means (i) nondurable incontinence products such as diapers, disposable undergarments, pads, and bed sheets and (ii) menstrual cups and pads, pantyliners, sanitary napkins, tampons, and other products used to absorb or contain menstrual flow. “Essential personal hygiene products<\/span>” does not include any item that is otherwise exempt pursuant to this chapter. <\/i><\/a><\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nEXEMPTION FOR FOOD PURCHASED FOR HUMAN CONSUMPTION AND ESSENTIAL PERSONAL\nHYGIENE PRODUCTS (\u00a7 58.1-611.1)\n\nA. Before January 1, 2023, the tax imposed by §§ 58.1-603 and 58.1-604\non food purchased for human consumption and essential personal hygiene products\nshall be one and one-half percent of the gross sales price. The revenue from the\ntax shall be distributed as follows: (i) the revenue from the tax at the rate of\none-half percent shall be distributed as provided in subsection A of §\n58.1-638 and (ii) the revenue from the tax at the rate of one percent shall be\ndistributed as provided in subsections B, C, and D of § 58.1-638.\n\nB. On and after January 1, 2023, and except for taxes imposed pursuant to\n§§ 58.1-605 and 58.1-606, no tax shall be imposed under this chapter,\nor pursuant to any authority granted under this chapter, on food purchased for\nhuman consumption or essential personal hygiene products.\n\nC. Beginning February 1, 2023, an amount equal to the revenue that would have\nbeen distributed pursuant to clause (ii) of subsection A shall be distributed as\nprovided in subsections B, C, and D of § 58.1-638 based on the estimates of\nthe population of cities and counties ages five to 19.\n\nD. 1. As used in this section, “food purchased for human\nconsumption” has the same meaning as “food” defined in the\nFood Stamp Act of 1977, 7 U.S.C. \u00a7 2012, as amended, and federal regulations\nadopted pursuant to that Act, except it shall not include seeds and plants which\nproduce food for human consumption. For the purpose of this section, “food\npurchased for human consumption” shall not include food sold by any retail\nestablishment where the gross receipts derived from the sale of food prepared by\nsuch retail establishment for immediate consumption on or off the premises of\nthe retail establishment constitutes more than 80 percent of the total gross\nreceipts of that retail establishment, including but not limited to motor fuel\npurchases, regardless of whether such prepared food is consumed on the premises\nof that retail establishment. For purposes of this section, “retail\nestablishment” means each place of business for which any\n“dealer,” as defined in \u00a7 58.1-612, is required to apply for and\nreceive a certificate of registration pursuant to \u00a7 58.1-613.\n\n 2. As used in this section, “essential personal hygiene products”\n means (i) nondurable incontinence products such as diapers, disposable\n undergarments, pads, and bed sheets and (ii) menstrual cups and pads,\n pantyliners, sanitary napkins, tampons, and other products used to absorb or\n contain menstrual flow. “Essential personal hygiene products” does\n not include any item that is otherwise exempt pursuant to this chapter.\n\nHISTORY: 1999, cc. 366, 466; 2002, c. 13; 2003, c. 806; 2004, Sp. Sess. I, c. 3;\n2005, cc. 487, 521; 2019, cc. 549, 550; 2022, Sp. Sess. I, cc. 2, 4, 5; 2023,\nSp. Sess. I, c. 1.","edition":{"id":1,"name":"2025","slug":"2025","date_created":"2026-06-21 22:39:22","date_modified":"2026-06-21 22:39:22","current":1,"order_by":1,"last_import":null}}