Exemptions

Any tax imposed pursuant to the provisions of this article shall not apply to the following:

# 1.

Durable plastic bags with handles that are specifically designed and manufactured for multiple reuse and that are at least four mils thick;

# 2.

Plastic bags that are solely used to wrap, contain, or package ice cream, meat, fish, poultry, produce, unwrapped bulk food items, or perishable food items in order to avoid damage or contamination;

# 3.

Plastic bags used to carry dry cleaning or prescription drugs; and

# 4.

Multiple plastic bags sold in packages and intended for use as garbage, pet waste, or leaf removal bags.

Last amended: 2020, cc. 1022, 1023.

Source: view the official text

Nearby sections (25 sections)

58.1-1734 · Title
58.1-1735 · Definitions
58.1-1736 · Levy
58.1-1737 · Exemptions
58.1-1738 · Administration of the tax
58.1-1739 · Forwarding of tax information to law-enforcement officials
58.1-1740 · Credits against tax
58.1-1741 · Disposition of revenues
58.1-1742 · Repealed
58.1-1743 · (For expiration date, see Acts 2020, cc. 1230 and 1275, and…
58.1-1744 · (For contingent expiration, see Acts 2020, cc. 1230 and…
58.1-1745 · Disposable plastic bag tax
58.1-1746 · Exemptions
58.1-1747 · Retailer discount
58.1-1748 · Administration
58.1-1800 · Local treasurer to receive state taxes; list of delinquent…
58.1-1801 · Delinquent lists involving state taxes to be transmitted to…
58.1-1802 · When delinquent state taxes charged off; notification and…
58.1-1802.1 · Period of limitations on collection; accrual of interest…
58.1-1802.2 · Delinquent returns; enforcement; when approval required
58.1-1803 · Department of Taxation may appoint collectors of delinquent…
58.1-1804 · Collection out of estate in hands of or debts due by third…
58.1-1805 · Memorandum of lien for collection of taxes; release of lien
58.1-1806 · Additional proceedings for the collection of taxes;…
58.1-1807 · Judgment or decree; effect thereof; enforcement

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