                                 CODE OF VIRGINIA

SITUS FOR TAXATION OF THE SALE OF FOOD AND BEVERAGES (§ 58.1-3841)

A. The situs for taxation for any tax levied on the sale of food and beverages
or meals shall be the county, city, or town in which the sales are made, namely
the locality in which each place of business is located without regard to the
locality of delivery or possible use by the purchaser. The term
&#8220;sale&#8221; means a final sale to the ultimate consumer.

B. If any person has a definite place of business or maintains an office in more
than one locality, then such other locality may impose its tax on the sale of
food and beverages or meals which are made by such person, provided the locality
imposes a local tax on the sale of food and beverages or meals.

HISTORY: 1990, c. 843.