23 VAC Title 23 Agency 10 — Virginia Tax Regulations
23VAC10-500-510
Commission merchants
Official textlaw.lis.virginia.gov
A commission merchant as defined in § 58.1-3733 of the Code of Virginia is deemed to be providing a service to the manufacturer or merchant for whom he sells. The commission merchant's commission income may be subject to a license tax of up to 36 cents per $100 of gross receipts under this classification.
Source: view the official text
Nearby sections (25 sections)
- 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
- 10-500-440 · Professional services; generally
- 10-500-450 · Professional services; list of occupations
- 10-500-460 · Professional services; consulting
- 10-500-470 · Professional services; services for compensation
- 10-500-480 · Repair, personal, business and other services; other…
- 10-500-490 · Repair, personal, business and other services; maximum rate
- 10-500-500 · Repair, personal, business and other services; list of…
- 10-500-510 · Commission merchants
- 10-500-520 · Manufacturing
- 10-500-530 · Due dates
- 10-500-540 · Interest and penalties
- 10-500-550 · Interest
- 10-500-560 · Penalties
- 10-500-570 · Waiver or abatement of late filing or late payment…
- 10-500-580 · Assessments; limitations and extensions
- 10-500-590 · Limitations on collection
- 10-500-600 · Recordkeeping and audits
- 10-500-610 · Consistent reporting and coordinated enforcement
- 10-500-620 · Locality tax year
- 10-500-630 · Taxpayer’s request for a written ruling