                                 CODE OF VIRGINIA

TAX LEVIED (§ 58.1-1707)

A. There is hereby levied and imposed upon every person in the Commonwealth
engaged in business as a manufacturer, wholesaler, distributor or retailer of
products enumerated in &#xA7; 58.1-1708 an annual litter tax of $20 for each
establishment from which such business is conducted. However, the tax under this
subsection shall not be imposed on an individual who raises and sells fruits or
vegetables or an individual who sells eggs, as described in &#xA7; 3.2-5305, in
local farmers markets or at roadside stands, provided that his annual income
from such sales does not exceed $1,000 and that any container he provides to
hold purchased items has been previously used.

B. In addition to the tax levied in subsection A, each person engaged in
business as a manufacturer, wholesaler, distributor, or retailer of products
enumerated in category 2, 4, or 5 of &#xA7; 58.1-1708 shall pay an additional
annual litter tax of $30 for each establishment from which such business is
conducted. However, the tax under this subsection shall not be imposed on an
individual who raises and sells fruits or vegetables or an individual who sells
eggs, as described in &#xA7; 3.2-5305, in local farmers markets or at roadside
stands, provided that his annual income from such sales does not exceed $1,000
and that any container he provides to hold purchased items has been previously
used.

C. For purposes of the tax levied in this section, a vending machine shall not
be deemed a separate establishment. Any person engaged in the business of
selling goods, wares, and merchandise through the use of coin-operated vending
machines shall pay an annual litter tax only with respect to each establishment
from which goods, wares, or merchandise are stored, kept, or assembled for
purposes of supplying such vending machines.

HISTORY: Code 1950, § 10-201.1; 1976, c. 757; 1977, c. 616; 1981, c. 173; 1984,
c. 675; 2011, c. 466; 2020, c. 782; 2025, c. 142.