58.1-3841 - Situs for taxation of the sale of food and beverages. - Virginia Statutes

§ 58.1-3841. Situs for taxation of the sale of food and beverages.

A. The situs for taxation for any tax levied on the sale of food andbeverages or meals shall be the county, city, or town in which the sales aremade, namely the locality in which each place of business is located withoutregard to the locality of delivery or possible use by the purchaser. Theterm "sale" means a final sale to the ultimate consumer.

B. If any person has a definite place of business or maintains an office inmore than one locality, then such other locality may impose its tax on thesale of food and beverages or meals which are made by such person, providedthe locality imposes a local tax on the sale of food and beverages or meals.

(1990, c. 843.)