{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/58.1-1746.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/58.1-1746.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/58.1-1746.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/58.1-1746.html"}],"law_id":71488,"edition_id":1,"section_id":71488,"structure_id":14470,"section_number":"58.1-1746","catch_line":"Exemptions","history":"2020, cc. 1022, 1023.","full_text":"Any tax imposed pursuant to the provisions of this article shall not apply to the following:\n\n1\n\nDurable plastic bags with handles that are specifically designed and manufactured for multiple reuse and that are at least four mils thick;2\n\nPlastic 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\n\nPlastic bags used to carry dry cleaning or prescription drugs; and4\n\nMultiple plastic bags sold in packages and intended for use as garbage, pet waste, or leaf removal bags.","order_by":null,"text":{"0":{"id":257665,"text":"Any tax imposed pursuant to the provisions of this article shall not apply to the following:","type":"section","prefixes":[""],"prefix":"","entire_prefix":"","prefix_anchor":"","level":1,"next_prefix":"1"},"1":{"id":257666,"text":"Durable plastic bags with handles that are specifically designed and manufactured for multiple reuse and that are at least four mils thick;","type":"section","prefixes":["1"],"prefix":"1","entire_prefix":"1","prefix_anchor":"1","level":1,"prior_prefix":"","next_prefix":"2"},"2":{"id":257667,"text":"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;","type":"section","prefixes":["2"],"prefix":"2","entire_prefix":"2","prefix_anchor":"2","level":1,"prior_prefix":"1","next_prefix":"3"},"3":{"id":257668,"text":"Plastic bags used to carry dry cleaning or prescription drugs; and","type":"section","prefixes":["3"],"prefix":"3","entire_prefix":"3","prefix_anchor":"3","level":1,"prior_prefix":"2","next_prefix":"4"},"4":{"id":257669,"text":"Multiple plastic bags sold in packages and intended for use as garbage, pet waste, or leaf removal bags.","type":"section","prefixes":["4"],"prefix":"4","entire_prefix":"4","prefix_anchor":"4","level":1,"prior_prefix":"3"}},"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}],"previous_section":{"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},"next_section":{"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},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/58.1-1746\/","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":252763,"object_type":"law","relational_id":71488,"identifier":"58.1-1746","token":"58.1\/I\/17\/12\/58.1-1746","url":"\/58.1-1746\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/58.1-1746\/","token":"58.1\/I\/17\/12\/58.1-1746","dublin_core":{"Title":"Exemptions","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-1746","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

Any tax imposed pursuant to the provisions of this article shall not apply to the following:<\/p><\/section>\n\t\t\t\t\t\t

1.<\/span> Durable plastic bags with handles that are specifically designed and manufactured for multiple reuse and that are at least four mils thick; <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

2.<\/span> 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<\/span> to avoid damage or contamination; <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

3.<\/span> Plastic bags used to carry dry cleaning or prescription drugs; and <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

4.<\/span> Multiple plastic bags sold in packages and intended for use as garbage, pet waste, or leaf removal bags. <\/i><\/a><\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nEXEMPTIONS (\u00a7 58.1-1746)\n\nAny tax imposed pursuant to the provisions of this article shall not apply to\nthe following:\n\n1. Durable plastic bags with handles that are specifically designed and\nmanufactured for multiple reuse and that are at least four mils thick;\n\n2. Plastic bags that are solely used to wrap, contain, or package ice cream,\nmeat, fish, poultry, produce, unwrapped bulk food items, or perishable food\nitems in order to avoid damage or contamination;\n\n3. Plastic bags used to carry dry cleaning or prescription drugs; and\n\n4. Multiple plastic bags sold in packages and intended for use as garbage, pet\nwaste, or leaf removal bags.\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}}