GroundRules
23VAC10-500-510: Commission merchants
Where this section sits in the code
- Title 23. Taxation
- Agency 10. Department of Taxation
- Chapter 500. Business, Professional and Occupational License Tax Regulations
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.
Collected 2026-09-14T04:54:18Z. Source file · JSON