Retail Sales and Use Tax; taxation on various services, includes digital personal property.

Summary

The bill adds the state’s retail sales and use tax to a wide range of services—including admissions, fitness facilities, non‑medical personal services, home repair, vehicle repair, storage, delivery, travel planning and several digital services—and to digital personal property sold electronically. It also redirects the state portion of delivery‑service tax revenue to the Washington Metropolitan Area Transit Authority for Northern Virginia and to the Commonwealth Transportation Fund for the rest of the state. The changes affect businesses that provide these services and consumers who purchase them, generating new revenue for transportation projects.

AI-generated summary — may be incomplete or inaccurate. Verify against the official bill text.

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