Starting January 1, 2023, Albemarle County, Charlottesville City, and Fairfax City will require retailers to collect a 5-cent tax for each disposable plastic bag they provide customers, joining the following localities: 

  • Alexandria City,
  • Arlington County
  • Fairfax County
  • Falls Church City,
  • Fredericksburg City,
  • Loudoun County, and
  • Roanoke City  

The tax does not apply to restaurants, food banks, farmers markets, or clothing stores. It also does not apply to: 

  • Durable plastic bags that are specifically designed and manufactured for multiple reuse. 
  • Plastic bags that are solely used to wrap, contain, or package ice cream, meat, fish, poultry, produce, unwrapped bulk food items, or perishable food items in order to avoid damage or contamination. 
  • Plastic bags used to carry dry cleaning or prescription drugs. 
  • Multiple plastic bags sold in packages and intended for use as garbage, pet waste, or leaf removal bags. 

Affected businesses can report the tax on their sales and use tax returns.

See Tax Bulletin 22-13 for more information. Businesses can also contact our Business Customer Service hotline at 804.367.8037