58.1-1718.1 - Definitions. - Virginia Statutes

§ 58.1-1718.1. Definitions.

"Distributor" means (i) any person engaged in the business of selling fuelsin the Commonwealth who brings, or causes to be brought, into theCommonwealth from outside the Commonwealth any fuels for sale, or any otherperson engaged in the business of selling fuels in the Commonwealth; (ii) anyperson who makes, manufactures, fabricates, processes, or stores fuels in theCommonwealth for sale in the Commonwealth; or (iii) any person engaged in thebusiness of selling fuels outside the Commonwealth who ships or transportsfuels to any person in the business of selling fuels in the Commonwealth.

"Fuel" means any fuel subject to tax under Chapter 22 (§ 58.1-2200 et seq.)of this title.

"Gross sales" means the same as that term is defined in § 58.1-602.

"Person" means any individual, corporation, partnership, association,company, business, trust, joint venture, or other legal entity.

"Retail dealer" means any person who sells fuels to a consumer or to anyperson for any purpose other than resale.

"Sales price" means the same as that term is defined in § 58.1-602 and alsoincludes all transportation and delivery charges, regardless of whether thecharges are separately stated on the invoice.

(2009, c. 532; 2010, c. 441.)