Virginia § 58.1-642 Collection of tire recycling fee; deductions; exemptions

Virginia Statutes

§ 58.1-642 — Collection of tire recycling fee; deductions; exemptions

Virginia § 58.1-642

Title 58.1TAXATION

Subtitle ITAXES ADMINISTERED BY THE DEPARTMENT OF TAXATION

Ch. 6.1VIRGINIA TIRE RECYCLING FEE

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Bluebook

Va. Code Ann. § 58.1-642 (2026).

Text

A.The tire recycling fee levied under this chapter shall be collected by the Tax Commissioner in the same manner as is the retail sales and use tax, pursuant to Chapter 6 (§ 58.1-600 et seq.) of this title.

B.The fee imposed under § 58.1-641 shall not apply to new tires for:

1.Any device moved exclusively by human power;

2.Any device used exclusively upon stationary rails or tracks; or

3.Any device used exclusively for farming purposes, except a farm truck.

C.For the purpose of compensating a retailer of tires for accounting for and remitting the fee levied by this chapter, such retailer shall be allowed five percent of the amount of fee due and accounted for in the form of a deduction in submitting his return and paying the amount due by him if the amount due was not delinquent

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A. The tire recycling fee levied under this chapter shall be collected by the Tax Commissioner in the same manner as is the retail sales and use tax, pursuant to Chapter 6 (§ 58.1-600 et seq.) of this title.

B. The fee imposed under § 58.1-641 shall not apply to new tires for:

1. Any device moved exclusively by human power;

2. Any device used exclusively upon stationary rails or tracks; or

3. Any device used exclusively for farming purposes, except a farm truck.

C. For the purpose of compensating a retailer of tires for accounting for and remitting the fee levied by this chapter, such retailer shall be allowed five percent of the amount of fee due and accounted for in the form of a deduction in submitting his return and paying the amount due by him if the amount due was not delinquent at the time of payment.