{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/58.1-1745.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/58.1-1745.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/58.1-1745.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/58.1-1745.html"}],"law_id":69609,"edition_id":1,"section_id":69609,"structure_id":14470,"section_number":"58.1-1745","catch_line":"Disposable plastic bag tax","history":"2020, cc. 1022, 1023.","full_text":"A\n\nAny county or city may, by duly adopted ordinance, impose a tax in the amount of five cents ($0.05) for each disposable plastic bag provided, whether or not provided free of charge, to a consumer of tangible personal property by retailers in grocery stores, convenience stores, or drugstores.B\n\nAny tax imposed under this section shall be collected by the retailer, along with the purchase price and all other fees and taxes, at the time the consumer pays for such personal property. All revenue accruing to the county or city from a tax imposed under the provisions of this article shall be appropriated for the purposes of environmental cleanup, providing education programs designed to reduce environmental waste, mitigating pollution and litter, or providing reusable bags to recipients of Supplemental Nutrition Assistance Program (SNAP) or Women, Infants, and Children Program (WIC) benefits.C\n\nEach local ordinance imposing the tax shall provide for the tax to become effective on the first day of any calendar quarter; however, in no event shall any tax imposed pursuant to this article become effective before January 1, 2021. The county or city shall, at least three months prior to the date the tax is to become effective, provide a certified copy of such ordinance to the Tax Commissioner.","order_by":null,"text":{"0":{"id":251666,"text":"Any county or city may, by duly adopted ordinance, impose a tax in the amount of five cents ($0.05) for each disposable plastic bag provided, whether or not provided free of charge, to a consumer of tangible personal property by retailers in grocery stores, convenience stores, or drugstores.","type":"section","prefixes":["A"],"prefix":"A","entire_prefix":"A","prefix_anchor":"A","level":1,"next_prefix":"B"},"1":{"id":251667,"text":"Any tax imposed under this section shall be collected by the retailer, along with the purchase price and all other fees and taxes, at the time the consumer pays for such personal property. All revenue accruing to the county or city from a tax imposed under the provisions of this article shall be appropriated for the purposes of environmental cleanup, providing education programs designed to reduce environmental waste, mitigating pollution and litter, or providing reusable bags to recipients of Supplemental Nutrition Assistance Program (SNAP) or Women, Infants, and Children Program (WIC) benefits.","type":"section","prefixes":["B"],"prefix":"B","entire_prefix":"B","prefix_anchor":"B","level":1,"prior_prefix":"A","next_prefix":"C"},"2":{"id":251668,"text":"Each local ordinance imposing the tax shall provide for the tax to become effective on the first day of any calendar quarter; however, in no event shall any tax imposed pursuant to this article become effective before January 1, 2021. The county or city shall, at least three months prior to the date the tax is to become effective, provide a certified copy of such ordinance to the Tax Commissioner.","type":"section","prefixes":["C"],"prefix":"C","entire_prefix":"C","prefix_anchor":"C","level":1,"prior_prefix":"B"}},"ancestry":[{"id":14470,"edition_id":1,"name":"Disposable Plastic Bag Tax","identifier":"12","label":"article","depth":4,"order_by":1,"parent_id":13162,"metadata":{},"date_created":"2026-06-26 03:48:15","date_modified":"2026-06-26 03:48:15","permalink":{"id":252757,"object_type":"structure","relational_id":14470,"identifier":"12","token":"58.1\/I\/17\/12","url":"\/58.1\/I\/17\/12\/","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":69609,"structure_id":14470,"section_number":"58.1-1745","catch_line":"Disposable plastic bag tax","url":"\/58.1-1745\/","token":"58.1\/I\/17\/12\/58.1-1745","metadata":false},{"id":71488,"structure_id":14470,"section_number":"58.1-1746","catch_line":"Exemptions","url":"\/58.1-1746\/","token":"58.1\/I\/17\/12\/58.1-1746","metadata":false},{"id":55853,"structure_id":14470,"section_number":"58.1-1747","catch_line":"Retailer discount","url":"\/58.1-1747\/","token":"58.1\/I\/17\/12\/58.1-1747","metadata":false},{"id":72712,"structure_id":14470,"section_number":"58.1-1748","catch_line":"Administration","url":"\/58.1-1748\/","token":"58.1\/I\/17\/12\/58.1-1748","metadata":false}],"next_section":{"id":71488,"structure_id":14470,"section_number":"58.1-1746","catch_line":"Exemptions","url":"\/58.1-1746\/","token":"58.1\/I\/17\/12\/58.1-1746","metadata":false},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/58.1-1745\/","history_text":"

This law was first created in 2020. The record of its establishment is cataloged in chapters 1022<\/a> and 1023<\/a> of that year\u2019s edition of \u201cActs of Assembly,\u201d the annual state publication listing all changes made to the Code of Virginia in that year.<\/p>","references":false,"refers_to":false,"permalink":{"id":252759,"object_type":"law","relational_id":69609,"identifier":"58.1-1745","token":"58.1\/I\/17\/12\/58.1-1745","url":"\/58.1-1745\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/58.1-1745\/","token":"58.1\/I\/17\/12\/58.1-1745","dublin_core":{"Title":"Disposable plastic bag tax","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-1745","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

A.<\/span> Any county or city may, by duly adopted ordinance<\/span>, impose a tax in the amount of five cents ($0.05) for each disposable plastic bag provided, whether or not provided free of charge, to a consumer of tangible personal property by retailers in grocery stores, convenience stores, or drugstores. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

B.<\/span> Any tax imposed under this section shall be collected by the retailer, along with the purchase price and all other fees and taxes, at the time the consumer pays for such personal property. All revenue accruing to the county or city from a tax imposed under the provisions of this article shall be appropriated for the purposes of environmental cleanup, providing education programs designed to reduce environmental waste, mitigating pollution and litter, or providing reusable bags to recipients of Supplemental Nutrition Assistance Program (SNAP) or Women, Infants, and Children Program (WIC) benefits. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

C.<\/span> Each local ordinance<\/span> imposing the tax shall provide for the tax to become effective on the first day of any calendar quarter; however, in no event shall any tax imposed pursuant to this article become effective before January 1, 2021. The county or city shall, at least three months prior to the date the tax is to become effective, provide a certified copy of such ordinance<\/span> to the Tax Commissioner<\/span>. <\/i><\/a><\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nDISPOSABLE PLASTIC BAG TAX (\u00a7 58.1-1745)\n\nA. Any county or city may, by duly adopted ordinance, impose a tax in the amount\nof five cents ($0.05) for each disposable plastic bag provided, whether or not\nprovided free of charge, to a consumer of tangible personal property by\nretailers in grocery stores, convenience stores, or drugstores.\n\nB. Any tax imposed under this section shall be collected by the retailer, along\nwith the purchase price and all other fees and taxes, at the time the consumer\npays for such personal property. All revenue accruing to the county or city from\na tax imposed under the provisions of this article shall be appropriated for the\npurposes of environmental cleanup, providing education programs designed to\nreduce environmental waste, mitigating pollution and litter, or providing\nreusable bags to recipients of Supplemental Nutrition Assistance Program (SNAP)\nor Women, Infants, and Children Program (WIC) benefits.\n\nC. Each local ordinance imposing the tax shall provide for the tax to become\neffective on the first day of any calendar quarter; however, in no event shall\nany tax imposed pursuant to this article become effective before January 1,\n2021. The county or city shall, at least three months prior to the date the tax\nis to become effective, provide a certified copy of such ordinance to the Tax\nCommissioner.\n\nHISTORY: 2020, cc. 1022, 1023.","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}}