9 Va. Admin. Code § 20-140-20
The following terms have, for the purpose of this chapter, the following meaning:
"Act" means the Virginia Waste Management Act.
"Applicant" means any and all persons seeking certification of recycling machinery and equipment for tax exemption purposes.
"Certification" means a signed statement by the director of the Department of Environmental Quality that the identified machinery and equipment qualify as integral to the recycling process.
"Department" means the Department of Environmental Quality.
"Director" means the director of the Department of Environmental Quality.
"Fixed location" means a site at which the processing or manufacturing is accomplished on a continuing basis.
"Integral to the recycling process" means that the machinery and equipment or system of machinery and equipment is used primarily to process recyclable material to meet a manufacturer's material input specifications or to incorporate recyclable material into a manufacturing process.
"Machinery and equipment" means a mechanical unit or system which processes material.
"Person" means an individual, corporation, partnership, association, or any other legal entity.
"Primarily" means over 50% of time, of usage, or of other appropriate measure.
"Process" or "processing" means preparation, treatment, or conversion of a product or material by an action, change or function or a series of actions, changes or functions that bring about a desired end result.
"Purchase price" means the amount for which the machinery and equipment is purchased, excluding (i) any cash discount allowed and taken, (ii) installation charges or the cost of installation, (iii) transportation charges, or (iv) charges for maintenance agreements or contracts.
"Recyclable" means capable of being diverted or reclaimed from the waste stream and prepared for further beneficial use through the recycling process.
"Recycled" means having reached the end of one useful life or one intended purpose, and then being converted and utilized as a raw material in the production of another product which may or may not be similar to the original product. The resultant manufactured product is said to have recycled content.
"Recycling" means the process of separating a given product or material from the waste stream and processing it so that it is used again as material input for a product which may or may not be similar to the original product.
9 Va. Admin. Code § 20-140-20
Statutory Authority
§§ 10.1-1402, 10.1-1411 and 58.1-3661 of the Code of Virginia.