Virginia adopted an emergency bill temporarily exempting personal protective equipment bought for business use from sales tax effective March 11, 2021, until further notice. The exemption is available to all businesses with COVID-19 safety protocol in place that complies with Virginia Department of Labor and Industry’s COVID-19 Emergency Temporary Standard criteria. Items must be used for “business use,” which means the exemption is not transferable and the items cannot be used by the business for nonbusiness purposes over 50% of the time. Items include protective clothing, disinfecting materials, face coverings, gloves, temperature checking devices, and more. The bill will encourage businesses to use sufficient health and safety protocols for employees and consumers alike. Note that the legislation does not provide for a refund or retroactive exemption for purchases made prior to March 11, 2021. (H.B. 2185, Laws 2021, effective immediately).