                                 CODE OF VIRGINIA

LICENSE TAX ON COMMISSION MERCHANTS (§ 58.1-3733)

Any person engaged in the business of selling merchandise on commission by
sample, circular, or catalogue for a regularly established retailer, who has no
stock or inventory under his control other than floor samples held for
demonstration or sale and owned by the principal retailer, shall be classified
as a commission merchant and taxed only on commission income as provided for in
category A 4 of § 58.1-3706. Such person engaged in such business shall not be
subject to tax on total gross receipts from such sales.

HISTORY: Code 1950, § 58-266.1; 1950, p. 155; 1956, c. 242; 1964, c. 424; 1968,
c. 619; 1970, cc. 231, 547; 1974, cc. 196, 438; 1975, cc. 23, 621; 1976, cc.
521, 719; 1977, c. 320; 1978, cc. 772, 799, 817; 1979, c. 565, 568, 570; 1980,
cc. 318, 736; 1981, cc. 419, 636; 1982, cc. 348, 548, 552, 554, 558, 633; 1983,
c. 554; 1984, cc. 247, 675, 695.