23 Va. Admin. Code § 10-500-310

Current through Register Vol. 41, No. 8, December 2, 2024

Section 23VAC10-500-310 - Retail sales through a commission merchant

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.

23 Va. Admin. Code § 10-500-310

Derived from Virginia Register Volume 24, Issue 23, eff. October 6, 2008.

Statutory Authority

§ 58.1-3701 of the Code of Virginia.