23VAC10-500-280. Retail sales; retail and wholesale distinguished.
The sales price alone is not determinative of whether the sale is at retail or wholesale. The fact that a person sells goods, wares or merchandise at wholesale prices, at cost, or at less than cost does not prevent the person from being classified as a retail merchant if the sales fall within the definition of a retail sale. (23VAC10-500-350.)
Statutory Authority
§ 58.1-3701 of the Code of Virginia.
Historical Notes
Derived from Virginia Register Volume 24, Issue 23, eff. October 6, 2008.
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