Virginia · 2026 Regular Session · Bill
HB 900: Sales & use tax on taxable services & digital personal property; taxes levied in certain districts.
In committee Official data
- Introduced
- In committee
- Passed one chamber
- Passed both chambers
- Enacted
Last official action: ·Record last updated:
Plain-language summary
HB 900 is a bill introduced in the Virginia House on January 13, 2026. According to its official title, it concerns: Sales & use tax on taxable services & digital personal property; taxes levied in certain districts. Primary sponsor: Rip Sullivan (Democratic). Most recent recorded action (February 11, 2026): Continued to next session in Finance (Voice Vote).
Generated automatically from the official title, sponsor list, and status record only. It does not characterize the bill’s purpose or effects. How summaries are written
Official summary
Abstract published by the legislature (via Open States). Text as published by the legislature; reproduced verbatim.
Sales and use tax on taxable services and digital personal property; taxes levied in certain transportation districts; funding for transportation. Decreases the retail sales and use tax from 4.3 percent to four percent and expands such tax to taxable services, defined in the bill, and digital personal property, also defined in the bill, beginning on January 1, 2027. Additionally, the bill imposes (i) an additional retail sales and use tax in any county or city that is a member of the Northern Virginia Transportation Commission at the rate of 0.385 percent; any county or city that is embraced by the Northern Virginia Transportation Authority but that is not a member of the Northern Virginia Transportation Commission at the rate of 0.615 percent; and any county or city that is a member of the Potomac and Rappahannock Transportation Commission at the rate of 0.2 percent; (ii) a retail delivery fee in the amount of 20 cents upon each retail delivery, defined in the bill, made in any county or city located within the Northern Virginia Transportation District or the Potomac and Rappahannock Transportation Commission; and (iii) a regional highway use fee on all vehicles in the Commonwealth that are subject to the existing highway use fee.
Sponsors
Sponsors by party (alphabetical): Democratic 1
| Name | Role | Party | Chamber | District |
|---|---|---|---|---|
| Rip Sullivan | Primary sponsor | Democratic | House | 6 |
“Support” is shown only as formal sponsorship recorded by the legislature. Roll-call votes are available on the official bill page.
Recent official actions
- Continued to next session in Finance (Voice Vote)
- Subcommittee recommends continuing to (Voice Vote)
- Assigned HFIN sub: Subcommittee #3
- Fiscal Impact statement From TAX (2/4/2026 10:56 am)
- Fiscal Impact statement From TAX (1/26/2026 8:37 pm)
- Referred to Committee on Finance
- Prefiled and ordered printed; Offered 01-14-2026 26105100D