{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2026\/code-json\/58.1-1747.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2026\/code-text\/58.1-1747.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2026\/code-xml\/58.1-1747.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2026\/code-html\/58.1-1747.html"}],"law_id":371075,"edition_id":2,"section_id":371075,"structure_id":52844,"section_number":"58.1-1747","catch_line":"Retailer discount","history":"2020, cc. 1022, 1023.","full_text":"A\n\nBeginning January 1, 2021, and ending January 1, 2023, every retailer that collects a tax imposed by a county or city under this article shall be allowed to retain two cents ($0.02) from the tax collected on each disposable plastic bag.\n\nB\n\nBeginning January 1, 2023, every retailer that collects a tax imposed by a county or city under this article shall be allowed to retain one cent ($0.01) from the tax collected on each disposable plastic bag.\n\nC\n\nAny retailer that retains a discount pursuant to this section shall account for it in the form of a deduction when submitting its tax return and paying the amount due in a timely manner.\n\n","order_by":null,"text":{"0":{"id":1384056,"text":"Beginning January 1, 2021, and ending January 1, 2023, every retailer that collects a tax imposed by a county or city under this article shall be allowed to retain two cents ($0.02) from the tax collected on each disposable plastic bag.","type":"section","prefixes":["A"],"prefix":"A","entire_prefix":"A","prefix_anchor":"A","level":1,"next_prefix":"B"},"1":{"id":1384057,"text":"Beginning January 1, 2023, every retailer that collects a tax imposed by a county or city under this article shall be allowed to retain one cent ($0.01) from the tax collected on each disposable plastic bag.","type":"section","prefixes":["B"],"prefix":"B","entire_prefix":"B","prefix_anchor":"B","level":1,"prior_prefix":"A","next_prefix":"C"},"2":{"id":1384058,"text":"Any retailer that retains a discount pursuant to this section shall account for it in the form of a deduction when submitting its tax return and paying the amount due in a timely manner.","type":"section","prefixes":["C"],"prefix":"C","entire_prefix":"C","prefix_anchor":"C","level":1,"prior_prefix":"B"}},"ancestry":[{"id":52844,"edition_id":2,"name":"Disposable Plastic Bag Tax","identifier":"12","label":"article","depth":4,"order_by":6,"parent_id":52831,"metadata":{"child_laws":4,"child_structures":0},"date_created":"2026-08-02 03:06:41","date_modified":"2026-08-02 12:36:01","permalink":{"id":1479759,"object_type":"structure","relational_id":52844,"identifier":"12","token":"58.1\/I\/17\/12","url":"\/58.1\/I\/17\/12\/","edition_id":2,"permalink":0,"preferred":1}},{"id":52831,"edition_id":2,"name":"Miscellaneous Taxes","identifier":"17","label":"chapter","depth":3,"order_by":17,"parent_id":52818,"metadata":{"child_laws":54,"child_structures":13},"date_created":"2026-08-02 03:06:35","date_modified":"2026-08-02 12:35:58","permalink":{"id":1479715,"object_type":"structure","relational_id":52831,"identifier":"17","token":"58.1\/I\/17","url":"\/58.1\/I\/17\/","edition_id":2,"permalink":0,"preferred":1}},{"id":52818,"edition_id":2,"name":"Taxes Administered by the Department of Taxation","identifier":"I","label":"subtitle","depth":2,"order_by":2,"parent_id":52815,"metadata":{"child_laws":762,"child_structures":68},"date_created":"2026-08-02 03:06:17","date_modified":"2026-08-02 12:35:49","permalink":{"id":1479077,"object_type":"structure","relational_id":52818,"identifier":"I","token":"58.1\/I","url":"\/58.1\/I\/","edition_id":2,"permalink":0,"preferred":1}},{"id":52815,"edition_id":2,"name":"Taxation","identifier":"58.1","label":"title","depth":1,"order_by":125,"parent_id":null,"metadata":{"child_laws":1793,"child_structures":194},"date_created":"2026-08-02 03:06:17","date_modified":"2026-08-02 12:35:49","permalink":{"id":1478961,"object_type":"structure","relational_id":52815,"identifier":"58.1","token":"58.1","url":"\/58.1\/","edition_id":2,"permalink":0,"preferred":1}}],"structure_contents":[{"id":371073,"structure_id":52844,"section_number":"58.1-1745","catch_line":"Disposable plastic bag tax","url":"\/58.1-1745\/","token":"58.1\/I\/17\/12\/58.1-1745","metadata":false},{"id":371074,"structure_id":52844,"section_number":"58.1-1746","catch_line":"Exemptions","url":"\/58.1-1746\/","token":"58.1\/I\/17\/12\/58.1-1746","metadata":false},{"id":371075,"structure_id":52844,"section_number":"58.1-1747","catch_line":"Retailer discount","url":"\/58.1-1747\/","token":"58.1\/I\/17\/12\/58.1-1747","metadata":false},{"id":371076,"structure_id":52844,"section_number":"58.1-1748","catch_line":"Administration","url":"\/58.1-1748\/","token":"58.1\/I\/17\/12\/58.1-1748","metadata":false}],"previous_section":{"id":371074,"structure_id":52844,"section_number":"58.1-1746","catch_line":"Exemptions","url":"\/58.1-1746\/","token":"58.1\/I\/17\/12\/58.1-1746","metadata":false},"next_section":{"id":371076,"structure_id":52844,"section_number":"58.1-1748","catch_line":"Administration","url":"\/58.1-1748\/","token":"58.1\/I\/17\/12\/58.1-1748","metadata":false},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/58.1-1747\/","history_text":"

This law was first created in 2020. The record of its establishment is cataloged in chapters 1022<\/a> and 1023<\/a> of that year\u2019s edition of \u201cActs of Assembly,\u201d the annual state publication listing all changes made to the Code of Virginia in that year.<\/p>","references":false,"refers_to":false,"permalink":{"id":1479769,"object_type":"law","relational_id":371075,"identifier":"58.1-1747","token":"58.1\/I\/17\/12\/58.1-1747","url":"\/58.1-1747\/","edition_id":2,"permalink":0,"preferred":1},"url":"\/58.1-1747\/","token":"58.1\/I\/17\/12\/58.1-1747","dublin_core":{"Title":"Retailer discount","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-1747","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

A.<\/span> Beginning January 1, 2021, and ending January 1, 2023, every retailer that collects a tax imposed by a county or city under this article shall be allowed to retain two cents ($0.02) from the tax collected on each disposable plastic bag. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

B.<\/span> Beginning January 1, 2023, every retailer that collects a tax imposed by a county or city under this article shall be allowed to retain one cent ($0.01) from the tax collected on each disposable plastic bag. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

C.<\/span> Any retailer that retains a discount pursuant to this section shall account for it in the form of a deduction when submitting its tax return and paying the amount due in a timely manner. <\/i><\/a><\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nRETAILER DISCOUNT (\u00a7 58.1-1747)\n\nA. Beginning January 1, 2021, and ending January 1, 2023, every retailer that\ncollects a tax imposed by a county or city under this article shall be allowed\nto retain two cents ($0.02) from the tax collected on each disposable plastic\nbag.\n\nB. Beginning January 1, 2023, every retailer that collects a tax imposed by a\ncounty or city under this article shall be allowed to retain one cent ($0.01)\nfrom the tax collected on each disposable plastic bag.\n\nC. Any retailer that retains a discount pursuant to this section shall account\nfor it in the form of a deduction when submitting its tax return and paying the\namount due in a timely manner.\n\nHISTORY: 2020, cc. 1022, 1023.","edition":{"id":2,"name":"2026","slug":"2026","date_created":"2026-07-16 18:40:23","date_modified":"2026-08-02 15:14:36","current":1,"order_by":2,"last_import":"2026-08-02 12:37:30"}}