Virginia § 58.1-1707 Tax levied

Virginia Statutes

§ 58.1-1707 — Tax levied

Virginia § 58.1-1707

JurisdictionVirginia

Title 58.1Taxation

Subtitle ITaxes Administered by the Department of Taxation

Ch. 17Miscellaneous Taxes

Art. 2Litter Tax

This text of Virginia § 58.1-1707 (Tax levied) is published on Counsel Stack Legal Research, covering Virginia primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Va. Code Ann. § 58.1-1707 (2026).

Text

A.There is hereby levied and imposed upon every person in the Commonwealth engaged in business as a manufacturer, wholesaler, distributor or retailer of products enumerated in § 58.1-1708 an annual litter tax of $20 for each establishment from which such business is conducted. However, the tax under this subsection shall not be imposed on an individual who raises and sells fruits or vegetables or an individual who sells eggs, as described in § 3.2-5305, in local farmers markets or at roadside stands, provided that his annual income from such sales does not exceed $1,000 and that any container he provides to hold purchased items has been previously used.

B.In addition to the tax levied in subsection A, each person engaged in business as a manufacturer, wholesaler, distributor, or retaile

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A. There is hereby levied and imposed upon every person in the Commonwealth engaged in business as a manufacturer, wholesaler, distributor or retailer of products enumerated in § 58.1-1708 an annual litter tax of $20 for each establishment from which such business is conducted. However, the tax under this subsection shall not be imposed on an individual who raises and sells fruits or vegetables or an individual who sells eggs, as described in § 3.2-5305, in local farmers markets or at roadside stands, provided that his annual income from such sales does not exceed $1,000 and that any container he provides to hold purchased items has been previously used.

B. In addition to the tax levied in subsection A, each person engaged in business as a manufacturer, wholesaler, distributor, or retailer of products enumerated in category 2, 4, or 5 of § 58.1-1708 shall pay an additional annual litter tax of $30 for each establishment from which such business is conducted. However, the tax under this subsection shall not be imposed on an individual who raises and sells fruits or vegetables or an individual who sells eggs, as described in § 3.2-5305, in local farmers markets or at roadside stands, provided that his annual income from such sales does not exceed $1,000 and that any container he provides to hold purchased items has been previously used.

C. For purposes of the tax levied in this section, a vending machine shall not be deemed a separate establishment. Any person engaged in the business of selling goods, wares, and merchandise through the use of coin-operated vending machines shall pay an annual litter tax only with respect to each establishment from which goods, wares, or merchandise are stored, kept, or assembled for purposes of supplying such vending machines.