Virginia Exempts Food, Diapers, and Feminine Hygiene Products

David Armas
August 18, 2022

Virginia recently passed House Bill 90 which will exempt food purchased for human consumption and essential personal hygiene products beginning January 1, 2023.

Food purchased for human consumption does not include alcohol, seeds and plants which produce food, or food sold by any retail establishment where the gross receipts derived from the sale of prepared food constitutes more than 80% of the total gross receipts of that establishment.

Essential personal hygiene products include nondurable incontinence products such as diapers, disposable undergarments, pads, and bed sheets as well as feminine hygiene products such as menstrual cups, pads, pantyliners, sanitary napkins, tampons, and other products used to absorb or contain menstrual flow.

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David Armas

David Armas is a Regulatory Counsel at Sovos in the Regulatory Analysis and Design Departmentwith a focus ondomestic salesand usetaxes and related fees. David is a member of the Massachusetts Bar and holds aBachelor of Sciencein Computational Mathematicsfrom Embry-Riddle University, as well as a Juris Doctorfrom Boston College Law School.
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