23 Va. Admin. Code § 10-500-340 - Wholesale Sales; Maximum Rate.

§ 10-500-340 - Wholesale Sales; Maximum Rate.§ 10-500-340 - Wholesale Sales; Maximum Rate.

§ 10-500-330 - Motor Vehicle Dealers.§ 10-500-350 - the Licensable Privilege of Wholesale Selling.

In general, the maximum rate for local license taxes imposed on a person engaged in wholesale selling is five cents per $100 of purchases of goods for sale. In lieu of a tax, a license fee also be charged by the locality. The amount of the fee depends upon the locality's population. (23VAC10-500-100.) Some localities are grandfathered to assess a BPOL tax on wholesalers based upon gross receipts.

Marble can make mistakes. Please verify important details. We respect & protect your data.