                                 CODE OF VIRGINIA

LIMITED EXEMPTION FOR CERTAIN SCHOOL SUPPLIES, CLOTHING, AND FOOTWEAR (§
58.1-611.2)

Beginning in 2015, and ending July 1, 2022, for a three-day period that begins
each year on the first Friday in August and ends at 11:59 p.m. on the following
Sunday, the tax imposed by this chapter or pursuant to the authority granted in
§ 58.1-605 or 58.1-606 shall not apply to certain (i) school supplies,
including, but not limited to, dictionaries, notebooks, pens, pencils, notebook
paper, and calculators, and (ii) clothing and footwear designed to be worn on or
about the human body. The tax exemption shall apply to each article of school
supplies with a selling price of $20 or less, and each article of clothing or
footwear with a selling price of $100 or less. Any discount, coupon, or other
credit offered either by the retailer or by a vendor of the retailer to reduce
the final price to the customer shall be taken into account in determining the
selling price for purposes of this exemption.
		The Department shall develop guidelines that describe the items of merchandise
that qualify for the exemption and make such guidelines available, both
electronically and in hard copy, no later than July 15 of each year.

HISTORY: 2006, cc. 579, 593; 2015, c. 382; 2017, cc. 26, 446.