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.

Terms Used In Virginia Code 58.1-641

  • Retailer of tires: 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. See Virginia Code 58.1-640
  • Tire: means a continuous solid or pneumatic rubber covering encircling the wheel of a vehicle used for transportation purposes. See Virginia Code 58.1-640

1989, c. 630; 2003, c. 101; 2006, c. 407; 2008, cc. 32, 158.

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