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Any person who sells goods at retail through a commission merchant, as defined in § 58.1-3733 of the Code of Virginia, may be held liable for a local license tax as to such sales even though the commission merchant may also be taxable with respect to a commission on such sales.
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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