GroundRules
23VAC10-500-340: Wholesale sales; maximum rate
Where this section sits in the code
- Title 23. Taxation
- Agency 10. Department of Taxation
- Chapter 500. Business, Professional and Occupational License Tax Regulations
In general, the maximum rate for local license taxes imposed on a person engaged in wholesale selling is five cents per $100 of purchases of goods for sale. In lieu of a tax, a license fee also be charged by the locality. The amount of the fee depends upon the locality's population. (23VAC10-500-100.) Some localities are grandfathered to assess a BPOL tax on wholesalers based upon gross receipts.
Collected 2026-09-14T04:54:18Z. Source file · JSON