Virginia regulations · Through 2026 Regular Session (effective July 1, 2026)

23VAC10-500-310: Retail sales through a commission merchant

Where this section sits in the code

Title 23. Taxation
Agency 10. Department of Taxation
Chapter 500. Business, Professional and Occupational License Tax Regulations

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.

Collected 2026-09-14T04:54:18Z. Source file · JSON

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