Virginia Administrative Code
Title 23 - TAXATION
Agency 10 - DEPARTMENT OF TAXATION
Chapter 500 - BUSINESS, PROFESSIONAL AND OCCUPATIONAL LICENSE TAX REGULATIONS
Section 23VAC10-500-310 - Retail sales through a commission merchant
Universal Citation: 3 VA Admin Code 10-500-310
Current through Register Vol. 41, No. 3, September 23, 2024
Any person who sells goods at retail through a commission merchant, as defined in § 58.1-3733 of the Code of Virginia, may be held liable for a local license tax as to such sales even though the commission merchant may also be taxable with respect to a commission on such sales.
Statutory Authority
§ 58.1-3701 of the Code of Virginia.
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