Virginia Administrative Code
Title 9 - ENVIRONMENT
Agency 20 - VIRGINIA WASTE MANAGEMENT BOARD
Chapter 140 - REGULATIONS FOR THE CERTIFICATION OF RECYCLING MACHINERY AND EQUIPMENT FOR TAX EXEMPTION PURPOSES
Part III - Machinery and Equipment Qualifications
Section 9VAC20-140-70 - Machinery and equipment
Current through Register Vol. 41, No. 3, September 23, 2024
A. Qualifying recycling machinery and equipment including any piece or system of machinery or equipment used at a fixed location primarily to process recyclable materials into a product suitable for sale. Such processing may include, but is not limited to, flattening, shredding, melting, pulping, compaction, granulation, liquification or classification.
B. Qualifying recycling machinery and equipment also include any piece or system of machinery or equipment in a manufacturing facility primarily used to incorporate recycled material into a manufacturing process.
C. The following shall not qualify as recycling machinery and equipment:
Statutory Authority
§§ 10.1-1402, 10.1-1411 and 58.1-3661 of the Code of Virginia.