§ 58.1-1105. Suppliers of pulpwood, veneer logs, mine props and railroad crossties
Suppliers of pulpwood, veneer logs, mine props and railroad crossties who furnish the same to manufacturers, mine operators and railway companies shall be subject to the intangible personal property tax under § 58.1-1100 and shall not be subject to license taxation as merchants, commission merchants or brokers. The word "suppliers" as used in this section means any person, firm or corporation who or which procures such pulpwood, veneer logs, mine props or railroad crossties for such users on a commission basis whether the commission is measured by a percentage of value or of volume.
(Code 1950, § 58-417; 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