Manufacturers, wholesalers, distributors or retailers of the following products shall be subject to the tax imposed in § 58.1-1707:

1. 1. Food for human or pet consumption;
2. 2. Groceries;
3. 3. Cigarettes and tobacco products;
4. 4. Soft drinks and carbonated waters;
5. 5. Beer and other malt beverages;
6. 6. Wine;
7. 7. Newspapers and magazines;
8. 8. Paper products and household paper;
9. 9. Glass containers;
10. 10. Metal containers;
11. 11. Plastic or fiber containers made of synthetic material;
12. 12. Cleaning agents and toiletries;
13. 13. Nondrug drugstore sundry products;
14. 14. Distilled spirits; and
15. 15. Motor vehicle parts.

Code 1950, § 10-201; 1976, c. 757; 1977, c. 609; 1978, c. 571; 1984, c. 675.