§ 58.1-640 Definitions
As used in this chapter, unless the context requires a different meaning: “Fund” means the Waste Tire Trust Fund. “Retailer of tires” means any person engaged in the business of making retail sales of tires, whether new or used, within this Commonwealth, and also includes any person who installs tires in the Commonwealth pursuant to an agreement with a person who makes a retail sale of such tires, but does not collect the tax under this Chapter. “Retail sales” do not include the sale of tires to a person solely for the purpose of resale, provided the subsequent retail sale in this Commonwealth is subject to the tax levied by the provisions of this chapter. “Tire” means a continuous solid or pneumatic rubber covering encircling the wheel of a vehicle used for transportation purposes.
History
This law was first created in 1989. The record of its establishment is cataloged in chapter 630 of that year’s edition of “Acts of Assembly,” the annual state publication listing all changes made to the Code of Virginia in that year. Unfortunately, the 1989 “Acts” aren’t available online. It has been modified 1 time. Those modifications are cataloged by “The Acts of Assembly,” a state publication, by year and chapter. Those modifications that can be read on the General Assembly’s website will be linked accordingly. That modification is as follows: in 2011, chapter 649.
1989, c. 630; 2011, c. 649.