Manufacturers, wholesalers, distributors or retailers of the following products shall be subject to the tax imposed in § 58.1-1707:
1. Food for human or pet consumption;
2. Groceries;
3. Cigarettes and tobacco products;
4. Soft drinks and carbonated waters;
5. Beer and other malt beverages;
6. Wine;
7. Newspapers and magazines;
8. Paper products and household paper;
9. Glass containers;
10. Metal containers;
11. Plastic or fiber containers made of synthetic material;
12. Cleaning agents and toiletries;
13. Nondrug drugstore sundry products;
14. Distilled spirits; and
15. Motor vehicle parts.
Code 1950, § 10-201; 1976, c. 757; 1977, c. 609; 1978, c. 571; 1984, c. 675.
Structure Code of Virginia
Chapter 17 - Miscellaneous Taxes
§ 58.1-1704. Tax segregated for state taxation
§ 58.1-1705. Disposition of proceeds
§ 58.1-1710. Disposition of proceeds
§ 58.1-1712. Levy; rate of tax
§ 58.1-1713. Value of the estate; time of valuation
§ 58.1-1715. Payment of tax prerequisite to qualification
§ 58.1-1716. Estates committed to court-appointed administrator
§ 58.1-1717.1. Tax in lieu of probate tax
§ 58.1-1718. City or county probate tax
§ 58.1-1718.01. Exemption for victims of the Virginia Beach mass shooting
§ 58.1-1726. When no tax on a seal to be charged
§ 58.1-1727. Taxes on suits or writ taxes generally
§ 58.1-1729. Payment prerequisite to issue of writ, etc.; effect of failure to collect
§ 58.1-1730. Tax for enhanced 911 service; definitions
§ 58.1-1731. Fee for digital media purchase or rental
§ 58.1-1733. Disposition of proceeds
§ 58.1-1738. Administration of the tax
§ 58.1-1739. Forwarding of tax information to law-enforcement officials
§ 58.1-1740. Credits against tax
§ 58.1-1741. Disposition of revenues
§ 58.1-1745. Disposable plastic bag tax