Administrative Code

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Virginia Administrative Code
Title 23. Taxation
Agency 10. Department Of Taxation
Chapter 210. Retail Sales and Use Tax
2/25/2021

23VAC10-210-2020. Peddlers and street vendors.

Any person engaged in the retail selling of tangible personal property, whether through stores, from private residences, from trucks or wagons, by house-to-house canvass, or in any other manner, is required to file an application for a Certificate of Registration and to collect and pay the tax due the state.

A vendor of tangible personal property at retail, who peddles property in Virginia from his place of business outside the state, is required to register as a dealer for each county and city in which he peddles, and to collect and pay the state and local tax on all sales.

The Department of Taxation may decline to issue a Certificate of Registration to certain peddlers, street vendors and others who sell at retail from other than an established place of business, because of the transient nature of their business. The department may require vendors selling to such persons to collect the tax on the sale of property to them. Any person who questions whether he must register as a dealer should apply in writing to the department for a ruling. A ruling may also be requested by a vendor selling to such persons.

Statutory Authority

§ 58.1-203 of the Code of Virginia.

Historical Notes

Derived from VR630-10-79; revised July 1969; January 1, 1979.

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