Virginia § 58.1-3719 Limitations on license taxes imposed on peddlers, itinerant merchants and peddlers at wholesale

Virginia Statutes

§ 58.1-3719 — Limitations on license taxes imposed on peddlers, itinerant merchants and peddlers at wholesale

Virginia § 58.1-3719

Title 58.1TAXATION

Subtitle IIILOCAL TAXES

Ch. 37LICENSE TAXES

This text of Virginia § 58.1-3719 (Limitations on license taxes imposed on peddlers, itinerant merchants and peddlers at wholesale) 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. § 58.1-3719 (2026).

Text

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.

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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.