23 Va. Admin. Code § 10-500-510 - Commission Merchants.

§ 10-500-510 - Commission Merchants.§ 10-500-510 - Commission Merchants.

§ 10-500-500 - Repair, Personal, Business and Other Services; List of Occupations.§ 10-500-520 - Manufacturing.

A commission merchant as defined in § 58.1-3733 of the Code of Virginia is deemed to be providing a service to the manufacturer or merchant for whom he sells. The commission merchant's commission income may be subject to a license tax of up to 36 cents per $100 of gross receipts under this classification.

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