A. For purposes of the license tax authorized in § 58.1-3703, any person, firm or corporation, who or which sells or offers to sell goods, wares
or merchandise to licensed dealers, other than at a definite place of business operated
by the seller, and at the time of such sale or exposure for sale delivers, or offers
to deliver, the goods, wares or merchandise to the buyer shall be deemed a peddler
at wholesale. For purposes of this section any delivery made on the day of sale shall be construed
as a delivery at the time of sale.
B. The license tax imposed by any locality on a peddler at wholesale shall not be
at a rate greater than the rate imposed by such locality on a wholesale merchant selling
similar goods, wares or merchandise in such locality at one definite place of business.
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