{"data":{"id":"us-va/va.-code-58.1-1747","jurisdiction":"us-va","citation":"Va. Code § 58.1-1747","heading":"Retailer discount","body":"A. 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.B. 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.C. 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.2020, cc. 1022, 1023.","path":["Title 58.1. Taxation","Subtitle I. Taxes Administered by the Department of Taxation","Chapter 17. Miscellaneous Taxes","Article 12. Disposable Plastic Bag Tax"],"source_url":"https://law.lis.virginia.gov/vacode/58.1-1747/","current_through":"9/4/2026","vintage":"","retrieved_at":"2026-09-04T15:17:44Z","sha256":"eb2070cb70e641bbab20a6480e6876ec4332aba44e068767bc59c17f6543a43f","source_id":"us-va","stale":true,"prev":"us-va/va.-code-58.1-1746","next":"us-va/va.-code-58.1-1748"},"notice":"GroundRules: Original legal text. Not legal advice."}