§ 58.1-640. Definitions
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. "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.)
Sections: 58.1-640 58.1-641 58.1-642 58.1-643 58.1-644 NextLast modified: April 3, 2009