Virginia Administrative Code
Title 23 - TAXATION
Agency 10 - DEPARTMENT OF TAXATION
Chapter 500 - BUSINESS, PROFESSIONAL AND OCCUPATIONAL LICENSE TAX REGULATIONS
Section 23VAC10-500-320 - Nonmercantile businesses
Universal Citation: 3 VA Admin Code 10-500-320
Current through Register Vol. 41, No. 3, September 23, 2024
A job printer is a manufacturer and is engaged in either retail or wholesale sales as to the sales of the items printed. The term "job printer" does not lend itself to rigid definition.
Statutory Authority
§ 58.1-3701 of the Code of Virginia.
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