Code of Virginia (Title 58.1 — Taxation)

Va. Code § 58.1-1708

Products

Official textlaw.lis.virginia.gov16 subsections

Manufacturers, wholesalers, distributors or retailers of the following products shall be subject to the tax imposed in § 58.1-1707:

# 1.

Food for human or pet consumption;

# 2.

Groceries;

# 3.

Cigarettes and tobacco products;

# 4.

Soft drinks and carbonated waters;

# 5.

Beer and other malt beverages;

# 6.

Wine;

# 7.

Newspapers and magazines;

# 8.

Paper products and household paper;

# 9.

Glass containers;

# 10.

Metal containers;

# 11.

Plastic or fiber containers made of synthetic material;

# 12.

Cleaning agents and toiletries;

# 13.

Nondrug drugstore sundry products;

# 14.

Distilled spirits; and

# 15.

Motor vehicle parts.

Last amended: Code 1950, § 10-201; 1976, c. 757; 1977, c. 609; 1978, c. 571; 1984, c. 675.

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