{"data":{"id":"us-va/23vac10-500-310","jurisdiction":"us-va","citation":"23VAC10-500-310","heading":"Retail sales through a commission merchant","body":"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.","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/section310/","current_through":"2026 Regular Session (effective July 1, 2026)","vintage":"","retrieved_at":"2026-09-14T04:54:18Z","sha256":"d0daf90327b5ca9800f9c1e1705c4a372d181e6c5850757d2a745d4cb841f7ba","source_id":"us-va-vac","stale":false,"prev":"us-va/23vac10-500-300","next":"us-va/23vac10-500-320"},"notice":"GroundRules: Original legal text. Not legal advice."}