Manufacturers, wholesalers, distributors or retailers of the following products shall be subject to the tax imposed in § 58.1-1707:\n1. Food for human or pet consumption;\n2. Groceries;\n3. Cigarettes and tobacco products;\n4. Soft drinks and carbonated waters;\n5. Beer and other malt beverages;\n6. Wine;\n7. Newspapers and magazines;\n8. Paper products and household paper;\n9. Glass containers;\n10. Metal containers;\n11. Plastic or fiber containers made of synthetic material;\n12. Cleaning agents and toiletries;\n13. Nondrug drugstore sundry products;\n14. Distilled spirits; and\n15. Motor vehicle parts.\nCode 1950, § 10-201; 1976, c. 757; 1977, c. 609; 1978, c. 571; 1984, c. 675.
Virginia Legal Code