Disposable Plastic Bag Tax  

The City of Richmond’s Disposable Plastic Bag Tax is administered by the Virginia Department of Taxation, which in turn remits revenues to the City. This is a 5-cent tax on each disposable bag provided to shoppers in grocery stores, convenience stores, and pharmacies within the City of Richmond. The tax is collected by the store at the time of the sale.

Disposable Plastic Bag Tax Form  

• Form ST-1 - Virginia Retail Sales and Use Tax Return - Use this form from Virginia Tax, the same form used to file sales tax, to file and pay the disposable plastic bag tax. 

Disposable Plastic Bag Tax Rates and Dates

• Rate: 5 cents per bag
  • 4 cents per bag remitted to Virginia Tax
  • 1 cent per bag retained by the business in the form of a retailer discount
• Due Date: 20th of the month following the close of the filing period

Disposable Plastic Bag Tax Governing Legislation* 

For detailed legislative information on BPOL Tax, please refer to the following: 

• ORD. 2025-099: Disposable Plastic Bag Tax
• Code of Virginia: Article 12. Disposable Plastic Bag Tax 

* Please note, this list may not be exhaustive of all sections of governing code 

Disposable Plastic Bag Tax Additional Resources 

For more information on the disposable plastic bag tax please see the resources below:

• RVAgreen Waste Reduction Policies Page
• Virginia Tax Disposable Plastic Bag Tax Page
• Virginia Tax Guidelines for the Virginia Disposable Plastic Bag Tax