On behalf of the Chesapeake Bay Foundation (“CBF”), I am writing to comment on the Disposable Plastic Bag Tax Guidelines drafted by the Department of Tax pursuant to Va. Code § 58.1-1748 to provide guidelines to localities that adopt an ordinance imposing a tax on the use of disposable plastic bags from retailers. Plastic bags are a persistent pollution problem for the Chesapeake Bay and its tributaries in Virginia. Plastic bags are routinely collected by volunteers during CBF’s Clean the Bay Day and are often reported as a leading pollution source by other partners during their clean-up events.

In order to address this ongoing problem, we supported legislation to empower localities to impose a disposable plastic bag tax in grocery stores, convenience stores, and drug stores to reduce the use of these plastic bags and to provide funding for environmental cleanups, education programs to reduce waste, mitigation of pollution and litter, and reusable bags for vulnerable populations. As we began to engage localities to promote adoption of the plastic bag tax, many localities raised concerns about the lack of guidance from the Tax Department as to how to craft their plastic bag tax ordinance and how to collect and administer this new program. The Tax Department’s guidance provides helpful clarity, including specific examples of when the tax does and does not apply.

We appreciate the Tax Department’s development of these guidelines, and we trust that this work will support and accelerate localities’ adoption of conforming plastic bag tax ordinances.

Sincerely,

Patrick J. Fanning

Virginia Staff Attorney