Virginia Code 58.1-3719: Limitations on license taxes imposed on peddlers, itinerant merchants and peddlers at wholesale
A. Any license tax imposed on peddlers or itinerant merchants or on peddlers at wholesale shall not apply to:
Terms Used In Virginia Code 58.1-3719
- farm: means any person that obtains at least 51 percent of its annual gross income from agricultural operations and produces the agricultural waste used as feedstock for the waste-to-energy technology, (ii) "agricultural waste" means biomass waste materials capable of decomposition that are produced from the raising of plants and animals during agricultural operations, including animal manures, bedding, plant stalks, hulls, and vegetable matter, and (iii) "waste-to-energy technology" means any technology, including but not limited to a methane digester, that converts agricultural waste into gas, steam, or heat that is used to generate electricity on-site. See Virginia Code 1-222.1
- Personal property: All property that is not real property.
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.