{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/58.1-1701.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/58.1-1701.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/58.1-1701.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/58.1-1701.html"}],"law_id":77036,"edition_id":1,"section_id":77036,"structure_id":13269,"section_number":"58.1-1701","catch_line":"Definition","history":"Code 1950, \u00a7 58-404.02; 1977, c. 616; 1979, c. 134; 1984, c. 675.","full_text":"As used in this article, unless the context clearly shows otherwise, &#8220;wholesaler or distributor&#8221; means any person, firm or corporation who manufactures or sells at wholesale carbonated soft drinks to retail dealers for the purpose of resale only or who sells at wholesale to institutional, commercial or industrial users or who distributes such drinks to chain stores.","order_by":null,"text":{"0":{"id":276432,"text":"As used in this article, unless the context clearly shows otherwise, &#8220;wholesaler or distributor&#8221; means any person, firm or corporation who manufactures or sells at wholesale carbonated soft drinks to retail dealers for the purpose of resale only or who sells at wholesale to institutional, commercial or industrial users or who distributes such drinks to chain stores.","type":"section","prefixes":[""],"prefix":"","entire_prefix":"","prefix_anchor":"","level":1}},"ancestry":[{"id":13269,"edition_id":1,"name":"Soft Drink Excise Tax","identifier":"1","label":"article","depth":4,"order_by":1,"parent_id":13162,"metadata":{},"date_created":"2026-06-26 03:44:33","date_modified":"2026-06-26 03:44:33","permalink":{"id":252715,"object_type":"structure","relational_id":13269,"identifier":"1","token":"58.1\/I\/17\/1","url":"\/58.1\/I\/17\/1\/","edition_id":1,"permalink":0,"preferred":1}},{"id":13162,"edition_id":1,"name":"Miscellaneous Taxes","identifier":"17","label":"chapter","depth":3,"order_by":1,"parent_id":12837,"metadata":{},"date_created":"2026-06-26 03:44:22","date_modified":"2026-06-26 03:44:22","permalink":{"id":252713,"object_type":"structure","relational_id":13162,"identifier":"17","token":"58.1\/I\/17","url":"\/58.1\/I\/17\/","edition_id":1,"permalink":0,"preferred":1}},{"id":12837,"edition_id":1,"name":"Taxes Administered by the Department of Taxation","identifier":"I","label":"subtitle","depth":2,"order_by":1,"parent_id":12703,"metadata":{},"date_created":"2026-06-26 03:43:55","date_modified":"2026-06-26 03:43:55","permalink":{"id":252075,"object_type":"structure","relational_id":12837,"identifier":"I","token":"58.1\/I","url":"\/58.1\/I\/","edition_id":1,"permalink":0,"preferred":1}},{"id":12703,"edition_id":1,"name":"Taxation","identifier":"58.1","label":"title","depth":1,"order_by":1,"parent_id":null,"metadata":{},"date_created":"2026-06-26 03:43:49","date_modified":"2026-06-26 03:43:49","permalink":{"id":251959,"object_type":"structure","relational_id":12703,"identifier":"58.1","token":"58.1","url":"\/58.1\/","edition_id":1,"permalink":0,"preferred":1}}],"structure_contents":[{"id":57635,"structure_id":13269,"section_number":"58.1-1700","catch_line":"Title","url":"\/58.1-1700\/","token":"58.1\/I\/17\/1\/58.1-1700","metadata":false},{"id":77036,"structure_id":13269,"section_number":"58.1-1701","catch_line":"Definition","url":"\/58.1-1701\/","token":"58.1\/I\/17\/1\/58.1-1701","metadata":false},{"id":73555,"structure_id":13269,"section_number":"58.1-1702","catch_line":"Tax levied","url":"\/58.1-1702\/","token":"58.1\/I\/17\/1\/58.1-1702","metadata":false},{"id":62970,"structure_id":13269,"section_number":"58.1-1703","catch_line":"Collection","url":"\/58.1-1703\/","token":"58.1\/I\/17\/1\/58.1-1703","metadata":false},{"id":54267,"structure_id":13269,"section_number":"58.1-1704","catch_line":"Tax segregated for state taxation","url":"\/58.1-1704\/","token":"58.1\/I\/17\/1\/58.1-1704","metadata":false},{"id":74155,"structure_id":13269,"section_number":"58.1-1705","catch_line":"Disposition of proceeds","url":"\/58.1-1705\/","token":"58.1\/I\/17\/1\/58.1-1705","metadata":false}],"previous_section":{"id":57635,"structure_id":13269,"section_number":"58.1-1700","catch_line":"Title","url":"\/58.1-1700\/","token":"58.1\/I\/17\/1\/58.1-1700","metadata":false},"next_section":{"id":73555,"structure_id":13269,"section_number":"58.1-1702","catch_line":"Tax levied","url":"\/58.1-1702\/","token":"58.1\/I\/17\/1\/58.1-1702","metadata":false},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/58.1-1701\/","history_text":"<p>The record of this law\u2019s original creation isn\u2019t available online. It has been modified 3 times. Those modifications are cataloged by \u201cThe Acts of Assembly,\u201d a state publication, by year and chapter. Those modifications that can be read on the General Assembly\u2019s website will be linked accordingly. Those modifications are as follows: in 1977, chapter 616; in 1979, chapter 134; in 1984, chapter 675.<\/p>","references":false,"refers_to":false,"permalink":{"id":252721,"object_type":"law","relational_id":77036,"identifier":"58.1-1701","token":"58.1\/I\/17\/1\/58.1-1701","url":"\/58.1-1701\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/58.1-1701\/","token":"58.1\/I\/17\/1\/58.1-1701","dublin_core":{"Title":"Definition","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-1701","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t<section><p>As used in this article, unless the context clearly shows otherwise, &#8220;wholesaler or distributor&#8221; means any person, firm or corporation who manufactures or sells at wholesale carbonated soft drinks to retail dealers for the purpose of resale only or who sells at wholesale to institutional, commercial or industrial users or who distributes such drinks to chain stores.<\/p><\/section>","plain_text":"                                 CODE OF VIRGINIA\n\nDEFINITION (\u00a7 58.1-1701)\n\nAs used in this article, unless the context clearly shows otherwise,\n&#8220;wholesaler or distributor&#8221; means any person, firm or corporation\nwho manufactures or sells at wholesale carbonated soft drinks to retail dealers\nfor the purpose of resale only or who sells at wholesale to institutional,\ncommercial or industrial users or who distributes such drinks to chain stores.\n\nHISTORY: Code 1950, \u00a7 58-404.02; 1977, c. 616; 1979, c. 134; 1984, c. 675.","edition":{"id":1,"name":"2025","slug":"2025","date_created":"2026-06-21 22:39:22","date_modified":"2026-06-21 22:39:22","current":1,"order_by":1,"last_import":null}}