Virginia Administrative Code
Title 23 - TAXATION
Agency 10 - DEPARTMENT OF TAXATION
Chapter 500 - BUSINESS, PROFESSIONAL AND OCCUPATIONAL LICENSE TAX REGULATIONS
Section 23VAC10-500-280 - Retail sales; retail and wholesale distinguished
Universal Citation: 3 VA Admin Code 10-500-280
Current through Register Vol. 41, No. 3, September 23, 2024
The sales price alone is not determinative of whether the sale is at retail or wholesale. The fact that a person sells goods, wares or merchandise at wholesale prices, at cost, or at less than cost does not prevent the person from being classified as a retail merchant if the sales fall within the definition of a retail sale. (23VAC10-500-350.)
Statutory Authority
§ 58.1-3701 of the Code of Virginia.
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