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Virginia Administrative Code
Title 9. Environment
Agency 15. Department of Environmental Quality
Chapter 30. Regulations for the Certification of Recycling Machinery and Equipment for Local Tax Exemption Purposes
12/30/2024

9VAC15-30-70. Machinery and equipment.

A. Qualifying recycling machinery and equipment include any piece or system of machinery or equipment used at a fixed location in the Commonwealth 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, liquefaction 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:

1. Machinery and equipment used in the preparation of all or any part of the municipal solid waste (MSW) stream for the purpose of combustion, unless otherwise determined by the director to be a process with a significant recycling value.

2. Machinery and equipment used to incorporate a finished product with recycled content that is no longer considered to be a solid waste unless otherwise determined by the director.

3. Machinery and equipment used exclusively to handle finished products unless otherwise determined by the director.

4. Nonprocessing or nonmanufacturing machinery and equipment.

5. Buildings or other structures.

6. Repairs and maintenance items.

Statutory Authority

§§ 58.1-338, 58.1-439.7, 58.1-439.8, and 58.1-3661 of the Code of Virginia.

Historical Notes

Former 9VAC20-140-70 derived from VR672-50-11 § 3.1, eff. October 9, 1991; amended and renumbered, Virginia Register Volume 17, Issue 21, eff. August 1, 2001.

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