As used in this chapter, unless the context requires a different meaning: "Fund" means the Waste Tire Trust Fund. "Retailer of tires" means any person engaged in the business of making retail sales of tires, whether new or used, within this Commonwealth, and also includes any person who installs tires in the Commonwealth pursuant to an agreement with a person who makes a retail sale of such tires, but does not collect the tax under this Chapter. "Retail sales" do not include the sale of tires to a person solely for the purpose of resale, provided the subsequent retail sale in this Commonwealth is subject to the tax levied by the provisions of this chapter. "Tire" means a continuous solid or pneumatic rubber covering encircling the wheel of a vehicle used for transportation purposes. 1989, c. 630; 2011, c. 649.
‹ Prev All Virginia sections Next ›
Lexace provides legal information, not legal advice, and no attorney–client relationship is created. Statute text is provided for general information and may not reflect the most recent amendments; verify against the official state code.