{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/58.1-642.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/58.1-642.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/58.1-642.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/58.1-642.html"}],"law_id":58023,"edition_id":1,"section_id":58023,"structure_id":15069,"section_number":"58.1-642","catch_line":"Collection of tire recycling fee; deductions; exemptions","history":"1989, c. 630; 2003, c. 101.","full_text":"A\n\nThe tire recycling fee levied under this chapter shall be collected by the Tax Commissioner in the same manner as is the retail sales and use tax, pursuant to Chapter 6 (§ 58.1-600 et seq.) of this title.B\n\nThe fee imposed under \u00a7 58.1-641 shall not apply to new tires for:1\n\nAny device moved exclusively by human power;2\n\nAny device used exclusively upon stationary rails or tracks; or3\n\nAny device used exclusively for farming purposes, except a farm truck.C\n\nFor the purpose of compensating a retailer of tires for accounting for and remitting the fee levied by this chapter, such retailer shall be allowed five percent of the amount of fee due and accounted for in the form of a deduction in submitting his return and paying the amount due by him if the amount due was not delinquent at the time of payment.","order_by":null,"text":{"0":{"id":212519,"text":"The tire recycling fee levied under this chapter shall be collected by the Tax Commissioner in the same manner as is the retail sales and use tax, pursuant to Chapter 6 (§ 58.1-600 et seq.) of this title.","type":"section","prefixes":["A"],"prefix":"A","entire_prefix":"A","prefix_anchor":"A","level":1,"next_prefix":"B"},"1":{"id":212520,"text":"The fee imposed under \u00a7 58.1-641 shall not apply to new tires for:","type":"section","prefixes":["B"],"prefix":"B","entire_prefix":"B","prefix_anchor":"B","level":1,"prior_prefix":"A","next_prefix":"B1"},"2":{"id":212521,"text":"Any device moved exclusively by human power;","type":"section","prefixes":["B","1"],"prefix":"1","entire_prefix":"B1","prefix_anchor":"B1","level":2,"prior_prefix":"B","next_prefix":"B2"},"3":{"id":212522,"text":"Any device used exclusively upon stationary rails or tracks; or","type":"section","prefixes":["B","2"],"prefix":"2","entire_prefix":"B2","prefix_anchor":"B2","level":2,"prior_prefix":"B1","next_prefix":"B3"},"4":{"id":212523,"text":"Any device used exclusively for farming purposes, except a farm truck.","type":"section","prefixes":["B","3"],"prefix":"3","entire_prefix":"B3","prefix_anchor":"B3","level":2,"prior_prefix":"B2","next_prefix":"C"},"5":{"id":212524,"text":"For the purpose of compensating a retailer of tires for accounting for and remitting the fee levied by this chapter, such retailer shall be allowed five percent of the amount of fee due and accounted for in the form of a deduction in submitting his return and paying the amount due by him if the amount due was not delinquent at the time of payment.","type":"section","prefixes":["C"],"prefix":"C","entire_prefix":"C","prefix_anchor":"C","level":1,"prior_prefix":"B3"}},"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":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},"next_section":{"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},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/58.1-642\/","history_text":"

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 1 time. 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. That modification is as follows: in 2003, chapter 101<\/a>.<\/p>","references":[{"id":85656,"section_number":"10.1-1422.3","catch_line":"Waste Tire Trust Fund established; use of moneys; purpose of Fund","order_by":null,"url":"\/10.1-1422.3\/"}],"refers_to":[{"id":63208,"section_number":"58.1-600","catch_line":"Short title","order_by":null,"url":"\/58.1-600\/"},{"id":66645,"section_number":"58.1-641","catch_line":"Imposition of tire recycling fee","order_by":null,"url":"\/58.1-641\/"}],"permalink":{"id":254891,"object_type":"law","relational_id":58023,"identifier":"58.1-642","token":"58.1\/I\/6.1\/58.1-642","url":"\/58.1-642\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/58.1-642\/","token":"58.1\/I\/6.1\/58.1-642","dublin_core":{"Title":"Collection of tire recycling fee; deductions; exemptions","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-642","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

A.<\/span> The tire<\/span> recycling fee levied under this chapter shall be collected by the Tax Commissioner<\/span> in the same manner as is the retail sales and use tax, pursuant to Chapter 6 (§ 58.1-600<\/a> et seq.) of this title. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

B.<\/span> The fee imposed under \u00a7 58.1-641<\/a> shall not apply to new tires<\/span> for: <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

1.<\/span> Any device moved exclusively by human power; <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

2.<\/span> Any device used exclusively upon stationary rails or tracks; or <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

3.<\/span> Any device used exclusively for farming purposes, except a farm truck. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

C.<\/span> For the purpose of compensating a retailer of tires<\/span> for accounting for and remitting the fee levied by this chapter, such retailer shall be allowed five percent of the amount of fee due and accounted for in the form of a deduction in submitting his return and paying the amount due by him if the amount due was not delinquent at the time of payment. <\/i><\/a><\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nCOLLECTION OF TIRE RECYCLING FEE; DEDUCTIONS; EXEMPTIONS (\u00a7 58.1-642)\n\nA. The tire recycling fee levied under this chapter shall be collected by the\nTax Commissioner in the same manner as is the retail sales and use tax, pursuant\nto Chapter 6 (§ 58.1-600 et seq.) of this title.\n\nB. The fee imposed under \u00a7 58.1-641 shall not apply to new tires for:\n\n 1. Any device moved exclusively by human power;\n\n 2. Any device used exclusively upon stationary rails or tracks; or\n\n 3. Any device used exclusively for farming purposes, except a farm truck.\n\nC. For the purpose of compensating a retailer of tires for accounting for and\nremitting the fee levied by this chapter, such retailer shall be allowed five\npercent of the amount of fee due and accounted for in the form of a deduction in\nsubmitting his return and paying the amount due by him if the amount due was not\ndelinquent at the time of payment.\n\nHISTORY: 1989, c. 630; 2003, c. 101.","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}}