§ 58.1-1104. To what extent dairies taxable on intangible personal property
That part of the dairy business which consists of the purchase, pasteurization and sale of milk and cream and the production and sale of buttermilk, as well as that part of the dairy business which consists of the manufacture of butter, condensed milk, evaporated milk, ice cream mix, ice cream, milk powder and cheese, is hereby declared to be subject to the intangible personal property tax under § 58.1-1100 and shall therefore not be taxable as a merchant under state or local law.
(Code 1950, § 58-416; 1982, c. 633; 1984, c. 675.)
Sections: Previous 58.1-1100 58.1-1101 58.1-1102 58.1-1103 58.1-1104 58.1-1105 58.1-1106 58.1-1107 58.1-1108 58.1-1109 58.1-1110 58.1-1111 58.1-1112 58.1-1113 58.1-1114 NextLast modified: April 16, 2009