During the 2020 session, the Virginia General Assembly enacted legislation that authorizes any county or city to adopt by ordinance the Virginia Disposable Plastic Bag Tax on disposable plastic bags provided to customers in grocery stores, convenience stores, and drugstores in the locality. Any such local tax is to be administered by the Virginia Department of Taxation (“the Department”) in the same manner as the Retail Sales and Use Tax.  The legislation requires the Tax Commissioner to develop and make publicly available guidelines implementing the provisions of the Virginia Disposable Plastic Bag Tax.  

Legislative Documents

House Bill 534 (2020)

Senate Bill 11 (2020)

Guideline Development Documents