Code of Virginia (Last Updated:July 28, 2020) |
TITLE 58.1. Taxation |
SUBTITLE I. Taxes Administered By the Department of Taxation |
CHAPTER 6.1. Virginia Tire Recycling Fee |
SECTION 58.1-641. Imposition of tire recycling fee |
Beginning July 1, 2008, there is hereby levied and imposed upon every retailer of tires in the Commonwealth, in addition to all other taxes and fees of every kind now imposed by law, a tire recycling fee of $1.00 for each new tire sold by a retailer. Beginning July 1, 2011, the fee shall be levied and imposed at a rate of $.50 for each new tire sold by a retailer. 1989, c. 630; 2003, c. 101 ; 2006, c. 101 ; 2008, cc. 101 , 101 . |