58.1-3719 - Limitations on license taxes imposed on peddlers, itinerant merchants and peddlers at wholesale. - Virginia Statutes

§ 58.1-3719. Limitations on license taxes imposed on peddlers, itinerantmerchants and peddlers at wholesale.

A. Any license tax imposed on peddlers or itinerant merchants or on peddlersat 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 theseafood caught by him;

4. A farmer or producer of agricultural products who sells only the farm oragricultural products produced or grown by him;

5. A farmers' cooperative association;

6. A manufacturer who is subject to Virginia tax on intangible personalproperty who peddles at wholesale, only the goods, wares or merchandisemanufactured by him at a plant, whose intangible personal property is taxedby this Commonwealth.

(Code 1950, §§ 58-266.8, 58-354; 1950, p. 894; 1982, c. 633; 1983, c. 550;1984, c. 675.)