CODE OF VIRGINIA PRODUCTS (§ 58.1-1708) 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. HISTORY: Code 1950, § 10-201; 1976, c. 757; 1977, c. 609; 1978, c. 571; 1984, c. 675.