GroundRules
23VAC10-500-280: Retail sales; retail and wholesale distinguished
Where this section sits in the code
- Title 23. Taxation
- Agency 10. Department of Taxation
- Chapter 500. Business, Professional and Occupational License Tax Regulations
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.)
Collected 2026-09-14T04:54:18Z. Source file · JSON