A. Any license tax imposed on peddlers or itinerant merchants or on peddlers at wholesale shall not apply to:\n1. A licensed wholesale dealer who sells and, at the time of such sale, delivers merchandise to retail merchants;\n2. A distributor or vendor of motor fuels and petroleum products;\n3. A distributor or vendor of seafood who catches seafood and sells only the seafood caught by him;\n4. A farmer or producer of agricultural products who sells only the farm or agricultural products produced or grown by him;\n5. A farmers' cooperative association;\n6. 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.\nCode 1950, §§ 58-266.8, 58-354; 1950, p. 894; 1982, c. 633; 1983, c. 550; 1984, c. 675.
Virginia Legal Code