9 Va. Admin. Code § 15-30-20
The following terms have, for the purpose of this chapter, the following meanings:
"Act" means the Virginia Waste Management Act (§ 10.1-1400 et seq. of the Code of Virginia).
"Applicant" means any and all persons seeking certification of recycling machinery and equipment for local 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 or his designee.
"Finished product" means material that has been completely processed and is ready for sale except for packaging.
"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 that processes material.
"Person" means an individual, corporation, partnership, association, or any other legal entity.
"Primarily" means greater than 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.
"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 that 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 that may or may not be similar to the original product.
9 Va. Admin. Code § 15-30-20
Statutory Authority
§§ 58.1-338, 58.1-439.7, 58.1-439.8, and 58.1-3661 of the Code of Virginia.