{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/58.1-1747.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/58.1-1747.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/58.1-1747.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/58.1-1747.html"}],"law_id":55853,"edition_id":1,"section_id":55853,"structure_id":14470,"section_number":"58.1-1747","catch_line":"Retailer discount","history":"2020, cc. 1022, 1023.","full_text":"A\n\nBeginning January 1, 2021, and ending January 1, 2023, every retailer that collects a tax imposed by a county or city under this article shall be allowed to retain two cents ($0.02) from the tax collected on each disposable plastic bag.B\n\nBeginning January 1, 2023, every retailer that collects a tax imposed by a county or city under this article shall be allowed to retain one cent ($0.01) from the tax collected on each disposable plastic bag.C\n\nAny retailer that retains a discount pursuant to this section shall account for it in the form of a deduction when submitting its tax return and paying the amount due in a timely manner.","order_by":null,"text":{"0":{"id":204602,"text":"Beginning January 1, 2021, and ending January 1, 2023, every retailer that collects a tax imposed by a county or city under this article shall be allowed to retain two cents ($0.02) from the tax collected on each disposable plastic bag.","type":"section","prefixes":["A"],"prefix":"A","entire_prefix":"A","prefix_anchor":"A","level":1,"next_prefix":"B"},"1":{"id":204603,"text":"Beginning January 1, 2023, every retailer that collects a tax imposed by a county or city under this article shall be allowed to retain one cent ($0.01) from the tax collected on each disposable plastic bag.","type":"section","prefixes":["B"],"prefix":"B","entire_prefix":"B","prefix_anchor":"B","level":1,"prior_prefix":"A","next_prefix":"C"},"2":{"id":204604,"text":"Any retailer that retains a discount pursuant to this section shall account for it in the form of a deduction when submitting its tax return and paying the amount due in a timely manner.","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 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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":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},"next_section":{"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},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/58.1-1747\/","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":252767,"object_type":"law","relational_id":55853,"identifier":"58.1-1747","token":"58.1\/I\/17\/12\/58.1-1747","url":"\/58.1-1747\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/58.1-1747\/","token":"58.1\/I\/17\/12\/58.1-1747","dublin_core":{"Title":"Retailer discount","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-1747","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

A.<\/span> Beginning January 1, 2021, and ending January 1, 2023, every retailer that collects a tax imposed by a county or city under this article shall be allowed to retain two cents ($0.02) from the tax collected on each disposable plastic bag. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

B.<\/span> Beginning January 1, 2023, every retailer that collects a tax imposed by a county or city under this article shall be allowed to retain one cent ($0.01) from the tax collected on each disposable plastic bag. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

C.<\/span> Any retailer that retains a discount pursuant to this section shall account for it in the form of a deduction when submitting its tax return and paying the amount due in a timely manner. <\/i><\/a><\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nRETAILER DISCOUNT (\u00a7 58.1-1747)\n\nA. Beginning January 1, 2021, and ending January 1, 2023, every retailer that\ncollects a tax imposed by a county or city under this article shall be allowed\nto retain two cents ($0.02) from the tax collected on each disposable plastic\nbag.\n\nB. Beginning January 1, 2023, every retailer that collects a tax imposed by a\ncounty or city under this article shall be allowed to retain one cent ($0.01)\nfrom the tax collected on each disposable plastic bag.\n\nC. Any retailer that retains a discount pursuant to this section shall account\nfor it in the form of a deduction when submitting its tax return and paying the\namount due in a timely manner.\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}}