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<law><site_title>Virginia Decoded</site_title><site_url>https://vacode.org</site_url><law_id>66645</law_id><section_number>58.1-641</section_number><catch_line>Imposition of tire recycling fee</catch_line><edition url="https://vacode.org/2025/" slug="2025" current="TRUE" last_updated="">2025</edition><referred_to_by><reference>58.1-642</reference></referred_to_by><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="6.1">Virginia Tire Recycling Fee</unit></structure><text>
						<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></text><history>1989, c. 630; 2003, c. 101; 2006, c. 407; 2008, cc. 32, 158.</history><metadata></metadata></law>
