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<law><site_title>Virginia Decoded</site_title><site_url>https://vacode.org</site_url><law_id>71488</law_id><section_number>58.1-1746</section_number><catch_line>Exemptions</catch_line><edition url="https://vacode.org/2025/" slug="2025" current="TRUE" last_updated="">2025</edition><structure><unit label="title" level="1" order_by="1" identifier="58.1">Taxation</unit><unit label="subtitle" level="2" order_by="1" identifier="I">Taxes Administered by the Department of Taxation</unit><unit label="chapter" level="3" order_by="1" identifier="17">Miscellaneous Taxes</unit><unit label="article" level="4" order_by="1" identifier="12">Disposable Plastic Bag Tax</unit></structure><text>
						<section><p>Any tax imposed pursuant to the provisions of this article shall not apply to the following:</p></section>
						<section id="1"><p><span class="prefix-number">1.</span> Durable plastic bags with handles that are specifically designed and manufactured for multiple reuse and that are at least four mils thick; <a id="paragraph-257666" class="section-permalink" href="https://vacode.org/58.1-1746/#1"><i class="fa fa-link"/></a></p></section>
						<section id="2"><p><span class="prefix-number">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 <span class="dictionary">order</span> to avoid damage or contamination; <a id="paragraph-257667" class="section-permalink" href="https://vacode.org/58.1-1746/#2"><i class="fa fa-link"/></a></p></section>
						<section id="3"><p><span class="prefix-number">3.</span> Plastic bags used to carry dry cleaning or prescription drugs; and <a id="paragraph-257668" class="section-permalink" href="https://vacode.org/58.1-1746/#3"><i class="fa fa-link"/></a></p></section>
						<section id="4"><p><span class="prefix-number">4.</span> Multiple plastic bags sold in packages and intended for use as garbage, pet waste, or leaf removal bags. <a id="paragraph-257669" class="section-permalink" href="https://vacode.org/58.1-1746/#4"><i class="fa fa-link"/></a></p></section></text><history>2020, cc. 1022, 1023.</history><metadata></metadata></law>
