Va. Code § 58.1-1708: Products

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; and15. Motor vehicle parts.Code 1950, § 10-201; 1976, c. 757; 1977, c. 609; 1978, c. 571; 1984, c. 675.