{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/58.1-641.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/58.1-641.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/58.1-641.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/58.1-641.html"}],"law_id":66645,"edition_id":1,"section_id":66645,"structure_id":15069,"section_number":"58.1-641","catch_line":"Imposition of tire recycling fee","history":"1989, c. 630; 2003, c. 101; 2006, c. 407; 2008, cc. 32, 158.","full_text":"Beginning July 1, 2008, there is hereby levied and imposed upon every retailer of tires in the Commonwealth, in addition to all other taxes and fees of every kind now imposed by law, a tire recycling fee of $1.00 for each new tire sold by a retailer. Beginning July 1, 2011, the fee shall be levied and imposed at a rate of $.50 for each new tire sold by a retailer.","order_by":null,"text":{"0":{"id":241770,"text":"Beginning July 1, 2008, there is hereby levied and imposed upon every retailer of tires in the Commonwealth, in addition to all other taxes and fees of every kind now imposed by law, a tire recycling fee of $1.00 for each new tire sold by a retailer. Beginning July 1, 2011, the fee shall be levied and imposed at a rate of $.50 for each new tire sold by a retailer.","type":"section","prefixes":[""],"prefix":"","entire_prefix":"","prefix_anchor":"","level":1}},"ancestry":[{"id":15069,"edition_id":1,"name":"Virginia Tire Recycling Fee","identifier":"6.1","label":"chapter","depth":3,"order_by":1,"parent_id":12837,"metadata":{},"date_created":"2026-06-26 03:51:57","date_modified":"2026-06-26 03:51:57","permalink":{"id":254881,"object_type":"structure","relational_id":15069,"identifier":"6.1","token":"58.1\/I\/6.1","url":"\/58.1\/I\/6.1\/","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":57452,"structure_id":15069,"section_number":"58.1-640","catch_line":"Definitions","url":"\/58.1-640\/","token":"58.1\/I\/6.1\/58.1-640","metadata":false},{"id":66645,"structure_id":15069,"section_number":"58.1-641","catch_line":"Imposition of tire recycling fee","url":"\/58.1-641\/","token":"58.1\/I\/6.1\/58.1-641","metadata":false},{"id":58023,"structure_id":15069,"section_number":"58.1-642","catch_line":"Collection of tire recycling fee; deductions; exemptions","url":"\/58.1-642\/","token":"58.1\/I\/6.1\/58.1-642","metadata":false},{"id":80863,"structure_id":15069,"section_number":"58.1-643","catch_line":"Repealed","url":"\/58.1-643\/","token":"58.1\/I\/6.1\/58.1-643","metadata":false},{"id":57859,"structure_id":15069,"section_number":"58.1-644","catch_line":"Provisions of Chapter 6 of this title to apply, mutatis mutandis","url":"\/58.1-644\/","token":"58.1\/I\/6.1\/58.1-644","metadata":false}],"previous_section":{"id":57452,"structure_id":15069,"section_number":"58.1-640","catch_line":"Definitions","url":"\/58.1-640\/","token":"58.1\/I\/6.1\/58.1-640","metadata":false},"next_section":{"id":58023,"structure_id":15069,"section_number":"58.1-642","catch_line":"Collection of tire recycling fee; deductions; exemptions","url":"\/58.1-642\/","token":"58.1\/I\/6.1\/58.1-642","metadata":false},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/58.1-641\/","history_text":"<p>This law was first created in 1989. The record of its establishment is cataloged in chapter 630 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. Unfortunately, the 1989 \u201cActs\u201d aren\u2019t available online. It has been modified 3 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 2003, chapter <a href=\"https:\/\/legacylis.virginia.gov\/cgi-bin\/legp604.exe?031+ful+CHAP0101\">101<\/a>; in 2006, chapter <a href=\"https:\/\/legacylis.virginia.gov\/cgi-bin\/legp604.exe?061+ful+CHAP0407\">407<\/a>; in 2008, chapters <a href=\"https:\/\/legacylis.virginia.gov\/cgi-bin\/legp604.exe?081+ful+CHAP0032\">32<\/a> and <a href=\"https:\/\/legacylis.virginia.gov\/cgi-bin\/legp604.exe?081+ful+CHAP0158\">158<\/a>.<\/p>","references":[{"id":58023,"section_number":"58.1-642","catch_line":"Collection of tire recycling fee; deductions; exemptions","order_by":null,"url":"\/58.1-642\/"}],"refers_to":false,"permalink":{"id":254887,"object_type":"law","relational_id":66645,"identifier":"58.1-641","token":"58.1\/I\/6.1\/58.1-641","url":"\/58.1-641\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/58.1-641\/","token":"58.1\/I\/6.1\/58.1-641","dublin_core":{"Title":"Imposition of tire recycling fee","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-641","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t<section><p>Beginning July 1, 2008, there is hereby levied and imposed upon every <span class=\"dictionary\">retailer of tires<\/span> in the Commonwealth, in addition to all other taxes and fees of every kind now imposed by <span class=\"dictionary\">law<\/span>, a <span class=\"dictionary\">tire<\/span> recycling fee of $1.00 for each new <span class=\"dictionary\">tire<\/span> sold by a retailer. Beginning July 1, 2011, the fee shall be levied and imposed at a rate of $.50 for each new <span class=\"dictionary\">tire<\/span> sold by a retailer.<\/p><\/section>","plain_text":"                                 CODE OF VIRGINIA\n\nIMPOSITION OF TIRE RECYCLING FEE (\u00a7 58.1-641)\n\nBeginning July 1, 2008, there is hereby levied and imposed upon every retailer\nof tires in the Commonwealth, in addition to all other taxes and fees of every\nkind now imposed by law, a tire recycling fee of $1.00 for each new tire sold by\na retailer. Beginning July 1, 2011, the fee shall be levied and imposed at a\nrate of $.50 for each new tire sold by a retailer.\n\nHISTORY: 1989, c. 630; 2003, c. 101; 2006, c. 407; 2008, cc. 32, 158.","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}}