Lightweight plastic bags are commonly found in waterways as litter and remain as a pollutant. Wildlife commonly mistake plastic bags for food and also cause microscopic particles of broken down plastics to enter into the food chain. The City started discussions with the public regarding plastic bags as early as 2008. During the City's WasteSmart Strategic Plan and the  Environmental Action Plan (EAP) stakeholder engagement process since 2017, the City of Alexandria residents voiced their concerns over single-use plastic from the public to see less environmental impact of plastic bags. A short-term action item was included in the final adopted WasteSmart and EAP plans, along with including the support for plastic bag levy in the   2019 and   2020 Legislative Packages.

No, this legislation is not a ban on plastic bags.

No, it only applies to plastic bags.

The tax will go into effect January 1, 2022. 

Five-cents ($0.05) tax would be imposed for each disposable plastic bag provided, whether or not provided free of charge, to a consumer of tangible personal property by regulated retailers.

According to the authorizing state code, regulated entities are “Grocery Stores, Convenience Stores, and Drugstores.” The state’s guidelines on definitions of these retailers are as followed:

• “Grocery store” means an establishment that has an enclosed room in a permanent structure and that sells food and other items intended for human consumption, including a variety of ingredients commonly used in the preparation of meals. This definition does not include food banks, farmers markets, or mobile food units.
• “Drugstore” means an establishment that sells medicines prepared by a licensed pharmacist pursuant to a prescription and other medicines and items for home and general use.
• “Convenience store” means an establishment that (i) has an enclosed room in a permanent structure where stock is displayed and offered for sale and (ii) maintains an inventory of edible items intended for human consumption consisting of a variety of such items of the types normally sold in grocery stores. 
• Larger retailers that contain a grocery store, a convenience store, or a drug store are subject to the tax. Such retailers shall collect the tax on all taxable plastic bags provided, regardless of the items sold. However, no store will be considered a convenience store solely because it offers a limited selection of snacks and beverages for sale at the point of sale. In order to be subject to the tax in a locality, a grocery store, convenience store, or drug store must maintain regular business hours at a fixed place of business in the locality.

To compensate dealers for the cost of collecting, accounting for, and remitting the tax, retailers are permitted to keep a portion of the tax collected. Regulated entities will be able to retain two cents for every five cents collected on each disposable plastic bag from when the tax goes into effect in the City through January 1, 2023. After January 1, 2023, this discount will decrease to one cent.

The state code stipulates that all revenue collected shall be appropriated for the purposes of:

• Environmental Cleanup;
• Providing education programs designed to reduce environmental waste;
• Mitigating pollution and litter; or
• Providing reusable bags to recipients of Supplemental Nutrition Assistance Program (SNAP) or Women, Infants, and Children Program (WIC) benefits.

The five-cent tax would not apply to the following bags:

• Durable plastic bags, with handles, that are specifically designed and manufactured for multiple reuse and that are at least four mils thick;
• 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; and
• Multiple plastic bags sold in packages and intended for use as garbage, pet waste, or leaf removal bags.

The City will schedule distribution events to provide reusable bags to recipients of SNAP and WIC beneficiaries. More information will be provided on this website.

Outreach materials will be developed and made available on this website to help communicate the plastic bag tax.

The tax will be collected, administered, and enforced by the Virginia Tax Commissioner, in the same manner that the Retail Sales and Use Tax is administered. Following deductions from the retailer discount, and direct costs incurred by the Virginia Department of Taxation, remaining revenue will be distributed to the City at the end of each month.

The state's final implementation guidelines can be found on the Virginia Department of Taxation's website on the provisions of the plastic bag tax.

For additional questions or to provide feedback regarding the Plastic Bag Tax, please reach out to wastesmart@alexandriava.gov.