Virginia § 58.1-3719 - Limitations on license taxes imposed on peddlers, itinerant merchants and peddlers at wholesale
Full text of Virginia Code of Virginia § 58.1-3719 — Limitations on license taxes imposed on peddlers, itinerant merchants and peddlers at wholesale, with citation guidance and answers to common questions.
§ 58.1-3719. Limitations on license taxes imposed on peddlers, itinerant merchants and peddlers at wholesale
A. Any license tax imposed on peddlers or itinerant merchants or on peddlers at wholesale shall not apply to:
1. A licensed wholesale dealer who sells and, at the time of such sale, delivers merchandise to retail merchants;
2. A distributor or vendor of motor fuels and petroleum products;
3. A distributor or vendor of seafood who catches seafood and sells only the seafood caught by him;
4. A farmer or producer of agricultural products who sells only the farm or agricultural products produced or grown by him;
5. A farmers' cooperative association;
6. A manufacturer who is subject to Virginia tax on intangible personal property who peddles at wholesale, only the goods, wares or merchandise manufactured by him at a plant, whose intangible personal property is taxed by this Commonwealth.
Code 1950, §§ 58-266.8, 58-354; 1950, p. 894; 1982, c. 633; 1983, c. 550; 1984, c. 675.
Source: official Virginia text · Last verified 2026-08-27
Frequently Asked Questions About Virginia § 58.1-3719
What does Code of Virginia § 58.1-3719 cover?
Section 58.1-3719 ("Limitations on license taxes imposed on peddlers, itinerant merchants and peddlers at wholesale") is part of the Code of Virginia, the codified statutory law of Virginia. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Virginia § 58.1-3719?
A common citation format is "Code of Virginia § 58.1-3719" (Virginia). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Virginia law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Virginia official source linked on this page or consult a licensed Virginia attorney.
How does Virginia § 58.1-3719 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Virginia can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Virginia.