                                 CODE OF VIRGINIA

(FOR CONTINGENT EXPIRATION DATE, SEE EDITOR&#8217;S NOTES) PERSONAL PROTECTIVE
EQUIPMENT EXEMPTION (§ 58.1-609.14)

A. As used in this section:
			&#8220;Business&#8221; means a person doing business in Virginia, including a
self-employed individual.
			&#8220;COVID-19 Emergency Temporary Standard&#8221; means the Emergency
Temporary Standard, Infectious Disease Prevention: SARS-CoV-2 Virus That Causes
COVID-19, promulgated by the Department of Labor and Industry and in effect at
16VAC25-220, or any permanent regulation intended to succeed such regulation.
			&#8220;COVID-19 safety protocol&#8221; means safety protocols that comply
with the COVID-19 Emergency Temporary Standard and that meet the following
criteria:

   1. Reasonably prevent the spread of COVID-19;

   2. Comply with all applicable federal, state, and local laws;

   3. Are consistent with best practices for infection prevention and workplace
   hygiene;

   4. Promote remote work to the fullest extent possible, including increasing
   the number of telework-eligible employees; and

   5. Implement enhanced cleaning, screening, testing, and contact tracing
   procedures and any additional infection-control measures that are reasonable
   in light of the work performed at the worksite and the rate of infection in
   the surrounding community.
   				&#8220;Other than business use&#8221; means, with respect to a purchased
   item or service, that (i) the business uses the purchased item or service more
   than 50 percent of the time for nonbusiness purposes or (ii) the business
   transfers a purchased item to a person other than the business or transfers
   the use of a purchased service to a person other than the business.
   				&#8220;Personal protective equipment&#8221; means only the following:

   1. Disinfecting products approved for use against SARS-CoV-2 and COVID-19;

   2. Coveralls, full body suits, gowns, and vests;

   3. Engineering controls such as substitution, isolation, ventilation, and
   equipment modification to reduce exposure to SARS-CoV-2 and COVID-19
   disease-related workplace hazards and job tasks; engineering controls also
   include UVC sanitation equipment, indoor air quality equipment such as
   ionization, HEPA filtration, and physical barriers;

   4. Face coverings, face shields, and filtering facepiece respirators;

   5. Gloves;

   6. Hand sanitizer;

   7. Hand-washing facilities;

   8. HVAC, testing, and physical modifications to comply with the American
   National Standards Institute (ANSI)/American Society of Heating, Refrigerating
   and Air-Conditioning Engineers (ASHRAE) Standards 62.1 and 62.2 (ASHRAE 2019a,
   2019b);

   9. Medical and nonmedical masks;

   10. Physical barriers and electronic sensors or systems designed to maintain
   or monitor physical distancing of employees from other employees, other
   persons, and the general public, including acrylic sneeze guards, permanent or
   temporary walls, electronic employee monitors, and proximity sensors in
   employee badges;

   11. Respiratory protection equipment;

   12. Safety glasses;

   13. Signs related to COVID-19;

   14. Temperature-checking devices and monitors; and

   15. Testing and related equipment related to COVID-19.
   				&#8220;Qualifying business&#8221; means a business that has in place a
   COVID-19 safety protocol.

B. The tax imposed by this chapter, or pursuant to any authority granted
thereunder, shall not apply to personal protective equipment purchased by a
qualifying business or to training related to COVID-19 purchased by a qualifying
business. To use the exemption, a qualifying business shall, pursuant to the
provisions of &#xA7; 58.1-623, verify to the seller that the sale is tax exempt.
No exemption shall be allowed under this section for a purchase by a qualifying
business for other than business use.

C. 1. If the Department receives information that a business has made a
tax-exempt purchase under this section and used the purchase for other than
business use, the Department shall notify the business. The business shall remit
the tax due on the purchase to the Department, plus a penalty of 10 percent of
the tax due, plus interest at the rate prescribed by § 58.1-15 accruing from
the date of purchase.

   2. If the Department receives information that a business is not following its
   COVID-19 safety protocol, the Department shall notify the business that its
   qualification for the exemption provided by this section is revoked. Effective
   as of the date that the Department sends the notification, such business shall
   not claim any exemption under this section.

D. The Department shall issue guidelines clarifying what equipment and training
are tax exempt under this section.

HISTORY: 2021, Sp. Sess. I, cc. 55, 56.