23 Va. Admin. Code § 10-500-280

Current through Register Vol. 41, No. 6, November 4, 2024

Section 23VAC10-500-280 - Retail sales; retail and wholesale distinguished

The sales price alone is not determinative of whether the sale is at retail or wholesale. The fact that a person sells goods, wares or merchandise at wholesale prices, at cost, or at less than cost does not prevent the person from being classified as a retail merchant if the sales fall within the definition of a retail sale. (23VAC10-500-350.)

23 Va. Admin. Code § 10-500-280

Derived from Virginia Register Volume 24, Issue 23, eff. October 6, 2008.

Statutory Authority

§ 58.1-3701 of the Code of Virginia.