{"data":{"id":"us-va/va.-code-58.1-3719","jurisdiction":"us-va","citation":"Va. Code § 58.1-3719","heading":"Limitations on license taxes imposed on peddlers, itinerant merchants and peddlers at wholesale","body":"A. Any license tax imposed on peddlers or itinerant merchants or on peddlers at wholesale shall not apply to:1. A licensed wholesale dealer who sells and, at the time of such sale, delivers merchandise to retail merchants;2. A distributor or vendor of motor fuels and petroleum products;3. A distributor or vendor of seafood who catches seafood and sells only the seafood caught by him;4. A farmer or producer of agricultural products who sells only the farm or agricultural products produced or grown by him;5. A farmers' cooperative association;6. A manufacturer who is subject to Virginia tax on intangible personal property who peddles at wholesale, only the goods, wares or merchandise manufactured by him at a plant, whose intangible personal property is taxed by this Commonwealth.Code 1950, §§ 58-266.8, 58-354; 1950, p. 894; 1982, c. 633; 1983, c. 550; 1984, c. 675.","path":["Title 58.1. TAXATION","Subtitle III. LOCAL TAXES","Chapter 37. LICENSE TAXES"],"source_url":"https://law.lis.virginia.gov/vacode/58.1-3719/","current_through":"9/4/2026","vintage":"","retrieved_at":"2026-09-04T15:17:44Z","sha256":"cb66e37f1a0001f703a78f9ec286e85d52cf72fdb75da7cfea422dbbe0786439","source_id":"us-va","stale":true,"prev":"us-va/va.-code-58.1-3718","next":"us-va/va.-code-58.1-3719.1"},"notice":"GroundRules: Original legal text. Not legal advice."}