CODE OF VIRGINIA

DEFINITIONS (§ 58.1-2292)

As used in this chapter unless the context requires a different
meaning:”Commissioner” means the Commissioner of the Department of
Motor Vehicles.”Cost price” means the same as that term is defined
in § 58.1-602, and also includes all federal and state excise taxes and storage
tank fees paid by the distributor. “Cost price” does not include
separately stated federal diesel fuel excise taxes, unless the distributor fails
to exclude the federal diesel excise tax when collecting the tax imposed
pursuant to this chapter.”Department” means the Department of Motor
Vehicles, acting directly or through its duly authorized officers and
agents.”Distributor” means (i) any person engaged in the business of
selling fuels in the Commonwealth who brings, or causes to be brought, into the
Commonwealth from outside the Commonwealth any fuels for sale, or any other
person engaged in the business of selling fuels in the Commonwealth; (ii) any
person who makes, manufactures, fabricates, processes, or stores fuels in the
Commonwealth for sale in the Commonwealth; or (iii) any person engaged in the
business of selling fuels outside the Commonwealth who ships or transports fuels
to any person in the business of selling fuels in the
Commonwealth.”Fuel” means any fuel subject to tax under Chapter 22
(§ 58.1-2200 et seq.).”Gross sales” means the same as that term is
defined in § 58.1-602.”Retail dealer” means any person, including a
distributor, who sells fuels to a consumer or to any person for any purpose
other than resale.”Sale” means the same as that term is defined in
§ 58.1-602 and also includes the distribution of fuel by a distributor to
itself as a retail dealer.”Sales price” means the same as that term
is defined in § 58.1-602 and also includes all transportation and delivery
charges, regardless of whether the charges are separately stated on the invoice.
Sales price does not include separately stated federal diesel fuel excise taxes,
unless the distributor fails to exclude the federal diesel excise tax when
collecting the tax imposed pursuant to this chapter.

HISTORY: 2012, cc. 217, 225.