{"data":{"id":"us-va/23vac10-500-400","jurisdiction":"us-va","citation":"23VAC10-500-400","heading":"Financial services; buying for another","body":"Any person other than a national bank or bank or trust company organized under the laws of this state, or a duly licensed or practicing attorney-at-law, that engages in the business of buying or selling for others on commission or for other compensation, shares in any corporation, bonds, notes or other evidences of debt is a stockbroker. The fact that orders are taken subject to approval by a main office does not relieve the broker from local license taxation.","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/section400/","current_through":"2026 Regular Session (effective July 1, 2026)","vintage":"","retrieved_at":"2026-09-14T04:54:18Z","sha256":"1a5e5b6f520a10f584cba19915b1f6528ef4369e23d9886f376582b525b2abed","source_id":"us-va-vac","stale":false,"prev":"us-va/23vac10-500-390","next":"us-va/23vac10-500-410"},"notice":"GroundRules: Original legal text. Not legal advice."}