                                 CODE OF VIRGINIA

DEFINITIONS (§ 58.1-640)

As used in this chapter, unless the context requires a different meaning:
		&#8220;Fund&#8221; means the Waste Tire Trust Fund.
		&#8220;Retailer of tires&#8221; means any person engaged in the business of
making retail sales of tires, whether new or used, within this Commonwealth, and
also includes any person who installs tires in the Commonwealth pursuant to an
agreement with a person who makes a retail sale of such tires, but does not
collect the tax under this Chapter.
		&#8220;Retail sales&#8221; do not include the sale of tires to a person solely
for the purpose of resale, provided the subsequent retail sale in this
Commonwealth is subject to the tax levied by the provisions of this chapter.
		&#8220;Tire&#8221; means a continuous solid or pneumatic rubber covering
encircling the wheel of a vehicle used for transportation purposes.

HISTORY: 1989, c. 630; 2011, c. 649.