Virginia § 58.1-1746 Exemptions

Virginia Statutes

§ 58.1-1746 — Exemptions

Virginia § 58.1-1746

JurisdictionVirginia

Title 58.1Taxation

Subtitle ITaxes Administered by the Department of Taxation

Ch. 17Miscellaneous Taxes

Art. 12Disposable Plastic Bag Tax

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Bluebook

Va. Code Ann. § 58.1-1746 (2026).

Text

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.

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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.