CODE OF VIRGINIA

LIMITATIONS ON LICENSE TAXES IMPOSED ON PEDDLERS, ITINERANT MERCHANTS AND
PEDDLERS AT WHOLESALE (§ 58.1-3719)

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.

HISTORY: Code 1950, §§ 58-266.8, 58-354; 1950, p. 894; 1982, c. 633; 1983, c.
550; 1984, c. 675.