Virginia § 58.1-1104 To what extent dairies taxable on intangible personal property

Virginia Statutes

§ 58.1-1104 — To what extent dairies taxable on intangible personal property

Virginia § 58.1-1104

Title 58.1TAXATION

Subtitle ITAXES ADMINISTERED BY THE DEPARTMENT OF TAXATION

Ch. 11INTANGIBLE PERSONAL PROPERTY TAX

This text of Virginia § 58.1-1104 (To what extent dairies taxable on intangible personal property) is published on Counsel Stack Legal Research, covering Virginia primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Va. Code Ann. § 58.1-1104 (2026).

Text

That part of the dairy business which consists of the purchase, pasteurization and sale of milk and cream and the production and sale of buttermilk, as well as that part of the dairy business which consists of the manufacture of butter, condensed milk, evaporated milk, ice cream mix, ice cream, milk powder and cheese, is hereby declared to be subject to the intangible personal property tax under § 58.1-1100 and shall therefore not be taxable as a merchant under state or local law.

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That part of the dairy business which consists of the purchase, pasteurization and sale of milk and cream and the production and sale of buttermilk, as well as that part of the dairy business which consists of the manufacture of butter, condensed milk, evaporated milk, ice cream mix, ice cream, milk powder and cheese, is hereby declared to be subject to the intangible personal property tax under § 58.1-1100 and shall therefore not be taxable as a merchant under state or local law.