{"data":{"id":"us-va/23vac10-500-340","jurisdiction":"us-va","citation":"23VAC10-500-340","heading":"Wholesale sales; maximum rate","body":"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.","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/section340/","current_through":"2026 Regular Session (effective July 1, 2026)","vintage":"","retrieved_at":"2026-09-14T04:54:18Z","sha256":"39420dc02baab51820facb68b97e4ce0272381ad296fea889128cd7e9048af57","source_id":"us-va-vac","stale":false,"prev":"us-va/23vac10-500-330","next":"us-va/23vac10-500-350"},"notice":"GroundRules: Original legal text. Not legal advice."}