§ 58.1-3719. Limitations on license taxes imposed on peddlers, itinerant merchants and peddlers at wholesal...
A. Any license tax imposed on peddlers or itinerant merchants or on peddlers at wholesale shall not apply to:
1. A licensed wholesale dealer who sells and, at the time of such sale, delivers merchandise to retail merchants;
2. A distributor or vendor of motor fuels and petroleum products;
3. A distributor or vendor of seafood who catches seafood and sells only the seafood caught by him;
4. A farmer or producer of agricultural products who sells only the farm or agricultural products produced or grown by him;
5. A farmers' cooperative association;
6. A manufacturer who is subject to Virginia tax on intangible personal property who peddles at wholesale, only the goods, wares or merchandise manufactured by him at a plant, whose intangible personal property is taxed by this Commonwealth.
(Code 1950, §§ 58-266.8, 58-354; 1950, p. 894; 1982, c. 633; 1983, c. 550; 1984, c. 675.)
Sections: Previous 58.1-3713.4 58.1-3713.5 58.1-3714 58.1-3715 58.1-3716 58.1-3717 58.1-3718 58.1-3719 58.1-3719.1 58.1-3720 58.1-3721 58.1-3722 58.1-3723 58.1-3724 58.1-3725 NextLast modified: April 3, 2009