                                 CODE OF VIRGINIA

DEALERS&#8217; CERTIFICATES OF REGISTRATION (§ 58.1-613)

A. Every person desiring to engage in or conduct business as a dealer in this
Commonwealth shall file with the Tax Commissioner or the local commissioner of
the revenue, if the local commissioner elects to provide the services authorized
under this section, an application for a certificate of registration for each
place of business in this Commonwealth.

B. Every application for a certificate of registration shall set forth the name
under which the applicant transacts or intends to transact business, the
location of his place or places of business, and such other information as the
Tax Commissioner may require.

C. When the required application has been made, the Tax Commissioner shall issue
to each applicant a separate certificate of registration for each place of
business within this Commonwealth. A certificate of registration is not
assignable and is valid only for the person in whose name it is issued and for
the transaction of business at the place designated therein. It shall be at all
times conspicuously displayed at the place for which issued.

D. Whenever any person fails to comply with any provision of this chapter or any
rule or regulation relating thereto, the Tax Commissioner, upon hearing after
giving such person 10 days&#8217; notice in writing, specifying the time and
place of hearing and requiring him to show cause why his certificate of
registration should not be revoked or suspended, may revoke or suspend any one
or more of the certificates of registration held by such person. The notice may
be personally served or served by registered mail directed to the last known
address of such person.

E. Any person who engages in business as a dealer in this Commonwealth without
obtaining a certificate of registration, or after a certificate of registration
has been suspended or revoked, and each officer of any corporation which so
engages in business shall be guilty of a Class 2 misdemeanor. Each day&#8217;s
continuance in business in violation of this section shall constitute a separate
offense.

F. If the holder of a certificate of registration ceases to conduct his business
at the place specified in his certificate, the certificate shall thereupon
expire, and such holder shall inform the Tax Commissioner in writing within 30
days after he has ceased to conduct such business at such place that he has so
ceased. If the holder of a certificate of registration desires to change his
place of business to another place in this Commonwealth, he shall so inform the
Tax Commissioner in writing and his certificate shall be revised accordingly.
The holder of a certificate of registration alternatively may complete the
transactions required under this subsection with any local commissioner of the
revenue electing to provide the services authorized under this section.

G. This section shall also apply to any person who engages in the business of
furnishing any of the things or services taxable under this chapter. Moreover,
it shall apply to any person who is liable only for the collection of the use
tax.

H. At the request of a local commissioner of revenue, the Tax Commissioner shall
provide, on a quarterly basis, a listing of new businesses in the locality which
obtained a certificate of registration.

I. A commissioner of the revenue electing to provide the services authorized
under this section shall follow the guidelines, rules, or procedures set forth
by the Tax Commissioner for providing such services and shall provide the Tax
Commissioner on a quarterly basis a list of each certificate of registration he
has issued or revised.

HISTORY: Code 1950, § 58-441.16; 1966, c. 151; 1981, cc. 420, 438; 1984, c.
675; 2001, cc. 343, 362; 2011, cc. 663, 674.