{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2026\/code-json\/58.1-1708.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2026\/code-text\/58.1-1708.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2026\/code-xml\/58.1-1708.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2026\/code-html\/58.1-1708.html"}],"law_id":371031,"edition_id":2,"section_id":371031,"structure_id":52833,"section_number":"58.1-1708","catch_line":"Products","history":"Code 1950, \u00a7 10-201; 1976, c. 757; 1977, c. 609; 1978, c. 571; 1984, c. 675.","full_text":"Manufacturers, wholesalers, distributors or retailers of the following products shall be subject to the tax imposed in \u00a7 58.1-1707:\n\n1\n\nFood for human or pet consumption;\n\n2\n\nGroceries;\n\n3\n\nCigarettes and tobacco products;\n\n4\n\nSoft drinks and carbonated waters;\n\n5\n\nBeer and other malt beverages;\n\n6\n\nWine;\n\n7\n\nNewspapers and magazines;\n\n8\n\nPaper products and household paper;\n\n9\n\nGlass containers;\n\n10\n\nMetal containers;\n\n11\n\nPlastic or fiber containers made of synthetic material;\n\n12\n\nCleaning agents and toiletries;\n\n13\n\nNondrug drugstore sundry products;\n\n14\n\nDistilled spirits; and\n\n15\n\nMotor vehicle parts.\n\n","order_by":null,"text":{"0":{"id":1383948,"text":"Manufacturers, wholesalers, distributors or retailers of the following products shall be subject to the tax imposed in \u00a7 58.1-1707:","type":"section","prefixes":[""],"prefix":"","entire_prefix":"","prefix_anchor":"","level":1,"next_prefix":"1"},"1":{"id":1383949,"text":"Food for human or pet consumption;","type":"section","prefixes":["1"],"prefix":"1","entire_prefix":"1","prefix_anchor":"1","level":1,"prior_prefix":"","next_prefix":"2"},"2":{"id":1383950,"text":"Groceries;","type":"section","prefixes":["2"],"prefix":"2","entire_prefix":"2","prefix_anchor":"2","level":1,"prior_prefix":"1","next_prefix":"3"},"3":{"id":1383951,"text":"Cigarettes and tobacco products;","type":"section","prefixes":["3"],"prefix":"3","entire_prefix":"3","prefix_anchor":"3","level":1,"prior_prefix":"2","next_prefix":"4"},"4":{"id":1383952,"text":"Soft drinks and carbonated waters;","type":"section","prefixes":["4"],"prefix":"4","entire_prefix":"4","prefix_anchor":"4","level":1,"prior_prefix":"3","next_prefix":"5"},"5":{"id":1383953,"text":"Beer and other malt beverages;","type":"section","prefixes":["5"],"prefix":"5","entire_prefix":"5","prefix_anchor":"5","level":1,"prior_prefix":"4","next_prefix":"6"},"6":{"id":1383954,"text":"Wine;","type":"section","prefixes":["6"],"prefix":"6","entire_prefix":"6","prefix_anchor":"6","level":1,"prior_prefix":"5","next_prefix":"7"},"7":{"id":1383955,"text":"Newspapers and magazines;","type":"section","prefixes":["7"],"prefix":"7","entire_prefix":"7","prefix_anchor":"7","level":1,"prior_prefix":"6","next_prefix":"8"},"8":{"id":1383956,"text":"Paper products and household paper;","type":"section","prefixes":["8"],"prefix":"8","entire_prefix":"8","prefix_anchor":"8","level":1,"prior_prefix":"7","next_prefix":"9"},"9":{"id":1383957,"text":"Glass containers;","type":"section","prefixes":["9"],"prefix":"9","entire_prefix":"9","prefix_anchor":"9","level":1,"prior_prefix":"8","next_prefix":"10"},"10":{"id":1383958,"text":"Metal containers;","type":"section","prefixes":["10"],"prefix":"10","entire_prefix":"10","prefix_anchor":"10","level":1,"prior_prefix":"9","next_prefix":"11"},"11":{"id":1383959,"text":"Plastic or fiber containers made of synthetic material;","type":"section","prefixes":["11"],"prefix":"11","entire_prefix":"11","prefix_anchor":"11","level":1,"prior_prefix":"10","next_prefix":"12"},"12":{"id":1383960,"text":"Cleaning agents and toiletries;","type":"section","prefixes":["12"],"prefix":"12","entire_prefix":"12","prefix_anchor":"12","level":1,"prior_prefix":"11","next_prefix":"13"},"13":{"id":1383961,"text":"Nondrug drugstore sundry products;","type":"section","prefixes":["13"],"prefix":"13","entire_prefix":"13","prefix_anchor":"13","level":1,"prior_prefix":"12","next_prefix":"14"},"14":{"id":1383962,"text":"Distilled spirits; 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The record of this law\u2019s original creation isn\u2019t available online. It has been modified 4 times. Those modifications are cataloged by \u201cThe Acts of Assembly,\u201d a state publication, by year and chapter. Those modifications that can be read on the General Assembly\u2019s website will be linked accordingly. Those modifications are as follows: in 1976, chapter 757; in 1977, chapter 609; in 1978, chapter 571; in 1984, chapter 675.<\/p>","references":[{"id":371030,"section_number":"58.1-1707","catch_line":"Tax levied","order_by":null,"url":"\/58.1-1707\/"}],"refers_to":[{"id":371030,"section_number":"58.1-1707","catch_line":"Tax levied","order_by":null,"url":"\/58.1-1707\/"}],"permalink":{"id":1479787,"object_type":"law","relational_id":371031,"identifier":"58.1-1708","token":"58.1\/I\/17\/2\/58.1-1708","url":"\/58.1-1708\/","edition_id":2,"permalink":0,"preferred":1},"url":"\/58.1-1708\/","token":"58.1\/I\/17\/2\/58.1-1708","dublin_core":{"Title":"Products","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-1708","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

Manufacturers, wholesalers, distributors or retailers of the following products shall be subject to the tax imposed in \u00a7 58.1-1707<\/a>:<\/p><\/section>\n\t\t\t\t\t\t

1.<\/span> Food for human or pet consumption; <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

2.<\/span> Groceries; <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

3.<\/span> Cigarettes and tobacco products; <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

4.<\/span> Soft drinks and carbonated waters; <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

5.<\/span> Beer and other malt beverages; <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

6.<\/span> Wine; <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

7.<\/span> Newspapers and magazines; <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

8.<\/span> Paper products and household paper; <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

9.<\/span> Glass containers; <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

10.<\/span> Metal containers; <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

11.<\/span> Plastic or fiber containers made of synthetic material<\/span>; <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

12.<\/span> Cleaning agents and toiletries; <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

13.<\/span> Nondrug drugstore sundry products; <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

14.<\/span> Distilled spirits; and <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

15.<\/span> Motor vehicle parts. <\/i><\/a><\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nPRODUCTS (\u00a7 58.1-1708)\n\nManufacturers, wholesalers, distributors or retailers of the following products\nshall be subject to the tax imposed in \u00a7 58.1-1707:\n\n1. Food for human or pet consumption;\n\n2. Groceries;\n\n3. Cigarettes and tobacco products;\n\n4. Soft drinks and carbonated waters;\n\n5. Beer and other malt beverages;\n\n6. Wine;\n\n7. Newspapers and magazines;\n\n8. Paper products and household paper;\n\n9. Glass containers;\n\n10. Metal containers;\n\n11. Plastic or fiber containers made of synthetic material;\n\n12. Cleaning agents and toiletries;\n\n13. Nondrug drugstore sundry products;\n\n14. Distilled spirits; and\n\n15. Motor vehicle parts.\n\nHISTORY: Code 1950, \u00a7 10-201; 1976, c. 757; 1977, c. 609; 1978, c. 571; 1984,\nc. 675.","edition":{"id":2,"name":"2026","slug":"2026","date_created":"2026-07-16 18:40:23","date_modified":"2026-08-02 15:14:36","current":1,"order_by":2,"last_import":"2026-08-02 12:37:30"}}