{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/58.1-1707.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/58.1-1707.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/58.1-1707.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/58.1-1707.html"}],"law_id":55619,"edition_id":1,"section_id":55619,"structure_id":14322,"section_number":"58.1-1707","catch_line":"Tax levied","history":"Code 1950, \u00a7 10-201.1; 1976, c. 757; 1977, c. 616; 1981, c. 173; 1984, c. 675; 2011, c. 466; 2020, c. 782; 2025, c. 142.","full_text":"A\n\nThere 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\n\nIn 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\n\nFor 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.","order_by":null,"text":{"0":{"id":203902,"text":"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.","type":"section","prefixes":["A"],"prefix":"A","entire_prefix":"A","prefix_anchor":"A","level":1,"next_prefix":"B"},"1":{"id":203903,"text":"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.","type":"section","prefixes":["B"],"prefix":"B","entire_prefix":"B","prefix_anchor":"B","level":1,"prior_prefix":"A","next_prefix":"C"},"2":{"id":203904,"text":"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.","type":"section","prefixes":["C"],"prefix":"C","entire_prefix":"C","prefix_anchor":"C","level":1,"prior_prefix":"B"}},"ancestry":[{"id":14322,"edition_id":1,"name":"Litter Tax","identifier":"2","label":"article","depth":4,"order_by":1,"parent_id":13162,"metadata":{},"date_created":"2026-06-26 03:47:45","date_modified":"2026-06-26 03:47:45","permalink":{"id":252775,"object_type":"structure","relational_id":14322,"identifier":"2","token":"58.1\/I\/17\/2","url":"\/58.1\/I\/17\/2\/","edition_id":1,"permalink":0,"preferred":1}},{"id":13162,"edition_id":1,"name":"Miscellaneous Taxes","identifier":"17","label":"chapter","depth":3,"order_by":1,"parent_id":12837,"metadata":{},"date_created":"2026-06-26 03:44:22","date_modified":"2026-06-26 03:44:22","permalink":{"id":252713,"object_type":"structure","relational_id":13162,"identifier":"17","token":"58.1\/I\/17","url":"\/58.1\/I\/17\/","edition_id":1,"permalink":0,"preferred":1}},{"id":12837,"edition_id":1,"name":"Taxes Administered by the Department of Taxation","identifier":"I","label":"subtitle","depth":2,"order_by":1,"parent_id":12703,"metadata":{},"date_created":"2026-06-26 03:43:55","date_modified":"2026-06-26 03:43:55","permalink":{"id":252075,"object_type":"structure","relational_id":12837,"identifier":"I","token":"58.1\/I","url":"\/58.1\/I\/","edition_id":1,"permalink":0,"preferred":1}},{"id":12703,"edition_id":1,"name":"Taxation","identifier":"58.1","label":"title","depth":1,"order_by":1,"parent_id":null,"metadata":{},"date_created":"2026-06-26 03:43:49","date_modified":"2026-06-26 03:43:49","permalink":{"id":251959,"object_type":"structure","relational_id":12703,"identifier":"58.1","token":"58.1","url":"\/58.1\/","edition_id":1,"permalink":0,"preferred":1}}],"structure_contents":[{"id":71310,"structure_id":14322,"section_number":"58.1-1706","catch_line":"Title","url":"\/58.1-1706\/","token":"58.1\/I\/17\/2\/58.1-1706","metadata":false},{"id":55619,"structure_id":14322,"section_number":"58.1-1707","catch_line":"Tax levied","url":"\/58.1-1707\/","token":"58.1\/I\/17\/2\/58.1-1707","metadata":false},{"id":56404,"structure_id":14322,"section_number":"58.1-1708","catch_line":"Products","url":"\/58.1-1708\/","token":"58.1\/I\/17\/2\/58.1-1708","metadata":false},{"id":58167,"structure_id":14322,"section_number":"58.1-1709","catch_line":"Penalty","url":"\/58.1-1709\/","token":"58.1\/I\/17\/2\/58.1-1709","metadata":false},{"id":62095,"structure_id":14322,"section_number":"58.1-1710","catch_line":"Disposition of proceeds","url":"\/58.1-1710\/","token":"58.1\/I\/17\/2\/58.1-1710","metadata":false}],"previous_section":{"id":71310,"structure_id":14322,"section_number":"58.1-1706","catch_line":"Title","url":"\/58.1-1706\/","token":"58.1\/I\/17\/2\/58.1-1706","metadata":false},"next_section":{"id":56404,"structure_id":14322,"section_number":"58.1-1708","catch_line":"Products","url":"\/58.1-1708\/","token":"58.1\/I\/17\/2\/58.1-1708","metadata":false},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/58.1-1707\/","history_text":"

The record of this law\u2019s original creation isn\u2019t available online. It has been modified 7 times. Those modifications are cataloged by \u201cThe Acts of Assembly,\u201d a state publication, by year and chapter. Those modifications that can be read on the General Assembly\u2019s website will be linked accordingly. Those modifications are as follows: in 1976, chapter 757; in 1977, chapter 616; in 1981, chapter 173; in 1984, chapter 675; in 2011, chapter 466<\/a>; in 2020, chapter 782<\/a>; in 2025, chapter 142<\/a>.<\/p>","references":[{"id":56404,"section_number":"58.1-1708","catch_line":"Products","order_by":null,"url":"\/58.1-1708\/"},{"id":58167,"section_number":"58.1-1709","catch_line":"Penalty","order_by":null,"url":"\/58.1-1709\/"}],"refers_to":[{"id":60027,"section_number":"3.2-5305","catch_line":"Certain producers exempt from law","order_by":null,"url":"\/3.2-5305\/"},{"id":56404,"section_number":"58.1-1708","catch_line":"Products","order_by":null,"url":"\/58.1-1708\/"}],"permalink":{"id":252781,"object_type":"law","relational_id":55619,"identifier":"58.1-1707","token":"58.1\/I\/17\/2\/58.1-1707","url":"\/58.1-1707\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/58.1-1707\/","token":"58.1\/I\/17\/2\/58.1-1707","dublin_core":{"Title":"Tax levied","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-1707","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

A.<\/span> 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<\/a> 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<\/a>, 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. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

B.<\/span> 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<\/a> 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<\/a>, 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. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

C.<\/span> 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. <\/i><\/a><\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nTAX LEVIED (\u00a7 58.1-1707)\n\nA. There is hereby levied and imposed upon every person in the Commonwealth\nengaged in business as a manufacturer, wholesaler, distributor or retailer of\nproducts enumerated in § 58.1-1708 an annual litter tax of $20 for each\nestablishment from which such business is conducted. However, the tax under this\nsubsection shall not be imposed on an individual who raises and sells fruits or\nvegetables or an individual who sells eggs, as described in § 3.2-5305, in\nlocal farmers markets or at roadside stands, provided that his annual income\nfrom such sales does not exceed $1,000 and that any container he provides to\nhold purchased items has been previously used.\n\nB. In addition to the tax levied in subsection A, each person engaged in\nbusiness as a manufacturer, wholesaler, distributor, or retailer of products\nenumerated in category 2, 4, or 5 of § 58.1-1708 shall pay an additional\nannual litter tax of $30 for each establishment from which such business is\nconducted. However, the tax under this subsection shall not be imposed on an\nindividual who raises and sells fruits or vegetables or an individual who sells\neggs, as described in § 3.2-5305, in local farmers markets or at roadside\nstands, provided that his annual income from such sales does not exceed $1,000\nand that any container he provides to hold purchased items has been previously\nused.\n\nC. For purposes of the tax levied in this section, a vending machine shall not\nbe deemed a separate establishment. Any person engaged in the business of\nselling goods, wares, and merchandise through the use of coin-operated vending\nmachines shall pay an annual litter tax only with respect to each establishment\nfrom which goods, wares, or merchandise are stored, kept, or assembled for\npurposes of supplying such vending machines.\n\nHISTORY: Code 1950, \u00a7 10-201.1; 1976, c. 757; 1977, c. 616; 1981, c. 173; 1984,\nc. 675; 2011, c. 466; 2020, c. 782; 2025, c. 142.","edition":{"id":1,"name":"2025","slug":"2025","date_created":"2026-06-21 22:39:22","date_modified":"2026-06-21 22:39:22","current":1,"order_by":1,"last_import":null}}