                                 CODE OF VIRGINIA

TO WHAT EXTENT DAIRIES TAXABLE ON INTANGIBLE PERSONAL PROPERTY (§ 58.1-1104)

That part of the dairy business which consists of the purchase, pasteurization
and sale of milk and cream and the production and sale of buttermilk, as well as
that part of the dairy business which consists of the manufacture of butter,
condensed milk, evaporated milk, ice cream mix, ice cream, milk powder and
cheese, is hereby declared to be subject to the intangible personal property tax
under § 58.1-1100 and shall therefore not be taxable as a merchant under state
or local law.

HISTORY: Code 1950, § 58-416; 1982, c. 633; 1984, c. 675.