{"data":{"id":"us-va/23vac10-500-280","jurisdiction":"us-va","citation":"23VAC10-500-280","heading":"Retail sales; retail and wholesale distinguished","body":"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.)","path":["Title 23. Taxation","Agency 10. Department of Taxation","Chapter 500. Business, Professional and Occupational License Tax Regulations"],"source_url":"https://law.lis.virginia.gov/admincode/title23/agency10/chapter500/section280/","current_through":"2026 Regular Session (effective July 1, 2026)","vintage":"","retrieved_at":"2026-09-14T04:54:18Z","sha256":"3fe9427da6bfb05fd01cb5555de10c7083331ed649944ef5f7f8efebdeb00c24","source_id":"us-va-vac","stale":false,"prev":"us-va/23vac10-500-270","next":"us-va/23vac10-500-290"},"notice":"GroundRules: Original legal text. Not legal advice."}