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1995 SESSION

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SB 1007 Retail Sales and Use Tax; 'dealer' defined.

Introduced by: Elliot S. Schewel | all patrons    ...    notes | add to my profiles

SUMMARY:

Retail sales and use tax; “dealer” defined. Specifies four activities by a person who contracts with a commercial printer for printing in Virginia that are not to be considered in determining whether the person is required to register as a dealer. The activities include owning or leasing property at the premises of the printer, the sale at another location of property printed at and shipped from the printer's premises, activities performed by the Virginia printer at his premises, and activities performed by the Virginia printer elsewhere in the Commonwealth.


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