{"data":{"id":"us-va/23vac10-500-320","jurisdiction":"us-va","citation":"23VAC10-500-320","heading":"Nonmercantile businesses","body":"A job printer is a manufacturer and is engaged in either retail or wholesale sales as to the sales of the items printed. The term \"job printer\" does not lend itself to rigid definition.","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/section320/","current_through":"2026 Regular Session (effective July 1, 2026)","vintage":"","retrieved_at":"2026-09-14T04:54:18Z","sha256":"e07a7dddebcd66285bb649fae8d5b278dbe875a4c62052ed51dbcff788cde20a","source_id":"us-va-vac","stale":false,"prev":"us-va/23vac10-500-310","next":"us-va/23vac10-500-330"},"notice":"GroundRules: Original legal text. Not legal advice."}