Reusable Sandwich Bags Do Not Qualify as School Supplies for Virginia Sales Tax Holiday

Thursday, July 24th, 2014

A reusable sandwich bag.

The Virginia Department of Taxation ("Department") recently released a ruling that fabric sandwich bags do not qualify as school supplies for the sales tax holiday in August.

The taxpayer designed and sold insulated fabric sandwich and snack bags and wraps. The bags and wraps were marketed and sold for use in student lunch bags in place of disposable plastic bags. The taxpayer sold the bags and wraps separately from lunch boxes or lunch bags.

Virginia's annual sales tax holiday applies to certain school supplies and clothing. "School supplies" are items that are commonly used by students in the course of study. Official guidelines provide an all-inclusive list of school supplies that qualify for the holiday exemption. The list includes lunch boxes.

The Department ruled that the bags and wraps did not qualify as school supplies. Although the bags and wraps served a similar purpose as lunch boxes, they were not "lunch boxes" as the term was commonly understood. The term "lunch box" typically referred to a small container that was used to transport a person's lunch and that accommodated a sandwich, or other food, and a drink. The reusable bags and wraps only accommodated sandwiches and were therefore not lunch boxes. Because the bags and wraps were not lunch boxes, they were not on the list of qualifying school supplies and thus were not eligible for the sales tax holiday.

About TTR

Transaction (buying or selling things), Tax (the tax on this activity), Resources (our people, our website, our support services) - TTR, Inc.

TTR has a website that companies subscribe to and use daily. This website provides a list of everything that can be bought or sold in the U.S. It provides simple answers to whether buying or selling these items is taxable (subject to a sales tax or other tax), and it provides all the legal authority to support these tax answers.

TTR likes to keep things simple and fun, which is why it has great people who provide help to clients on any support questions they have about transaction tax issues.

Please visit TTR on the web at or call 866.578.8193.

Data Survey Services Not Taxable in South Carolina

Monday, June 24th, 2019 -The South Carolina Department of Revenue recently ruled that business data survey services were non-taxable pr...

Senior Center Cafeterias are Taxable in Missouri

Friday, June 21st, 2019 -Missouri's Director of Revenue recently issued a letter ruling taxing the sale of cafeteria food by a 501(c)(3...

Hot-Air Balloon Rides in Missouri are Taxable When...

Wednesday, June 19th, 2019 -Missouri recently released a letter ruling addressing the taxation of hot-air balloon rides. The taxpayer was ...

Nevada Exempts Certain Medical Equipment

Monday, June 17th, 2019 -Effective July 1, 2019, Nevada will exempt durable medical equipment, oxygen delivery equipment, and mobility ...

Participatory Sports are Taxable in New York

Friday, June 14th, 2019 -The New York Division of Tax Appeals recently denied a refund claim made by an instructor-led indoor spin clas...

Marketplace Facilitators to Collect Tax in Vermont

Thursday, June 13th, 2019 -Vermont recently passed a bill requiring marketplace facilitators to collect and remit sales tax on retail sal...