Statutes, codes, and regulations
Virginia Administrative Code
Title 23 - TAXATIONAgency 10 - DEPARTMENT OF TAXATION
Chapter 500 - BUSINESS, PROFESSIONAL AND OCCUPATIONAL LICENSE TAX REGULATIONS
Section 23VAC10-500-510 - Commission merchants

23 Va. Admin. Code § 10-500-510

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Current through Register Vol. 41, No. 6, November 4, 2024
Section 23VAC10-500-510 - Commission merchants

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.

23 Va. Admin. Code § 10-500-510

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

Statutory Authority

§ 58.1-3701 of the Code of Virginia.