58.1-1104 - To what extent dairies taxable on intangible personal property. - Virginia Statutes

§ 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 ofbuttermilk, as well as that part of the dairy business which consists of themanufacture of butter, condensed milk, evaporated milk, ice cream mix, icecream, milk powder and cheese, is hereby declared to be subject to theintangible personal property tax under § 58.1-1100 and shall therefore not betaxable as a merchant under state or local law.

(Code 1950, § 58-416; 1982, c. 633; 1984, c. 675.)