23 VAC Title 23 Agency 10 — Virginia Tax Regulations
23VAC10-500-310
Retail sales through a commission merchant
Official textlaw.lis.virginia.gov
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.
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Nearby sections (25 sections)
- 10-500-190 · Situs of a business renting tangible personal property
- 10-500-200 · Situs of a business performing services
- 10-500-210 · Apportionment; in general
- 10-500-220 · Apportionment; agreement to apportion among localities
- 10-500-230 · Contractors; maximum rate
- 10-500-240 · Contractors; classification
- 10-500-250 · Contractors; list of occupations
- 10-500-260 · Installation by merchant
- 10-500-270 · Retail sales; maximum rate
- 10-500-280 · Retail sales; retail and wholesale distinguished
- 10-500-290 · Retail sales; banks
- 10-500-300 · Retail sales; solicitation
- 10-500-310 · Retail sales through a commission merchant
- 10-500-320 · Nonmercantile businesses
- 10-500-330 · Motor vehicle dealers
- 10-500-340 · Wholesale sales; maximum rate
- 10-500-350 · The licensable privilege of wholesale selling
- 10-500-360 · Wholesale activities ancillary to manufacturing
- 10-500-370 · Financial, real estate and professional services; maximum…
- 10-500-380 · Financial services; definitions
- 10-500-390 · Financial services; list of occupations
- 10-500-400 · Financial services; buying for another
- 10-500-410 · Financial services; banks
- 10-500-420 · Real estate services
- 10-500-430 · Real estate services; list of occupations