Chap. 305.—An ACT to amend and re-enact Section 192-b of the Tax Code of
Virginia, in relation to peddlers of goods, wares or merchandise who sell
to licensed dealers or retailers. [H B 527]

Approved March 28, 1938

1. Be it enacted by the General Assembly of Virginia, That sec-
tion one hundred and ninety-two-b of the Tax Code of Virginia, be

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Section 192-b. Peddlers of goods, wares or merchandise who sell
to licensed dealers or retailers——There is hereby imposed an annual
State license tax on every person, firm and corporation (other than a
distributor and/or vendor of motor vehicle fuels and petroleum pro-
ducts, tobacco, or seafood, a farmer, a farmer’s cooperative associa-
tion, a producer of agricultural products, or a manufacturer taxable on
capital by this State, or a distributor of manufactured goods paying
a State license tax on his purchases) who or which shall peddle goods,
wares or merchandise by selling and delivering the same at the same
time to licensed dealers or retailers at other than a definite place of
business operated by the seller.

Provided, however, this act shall not be construed to apply to
wholesale dealers regularly licensed by this State, and who shall at
the same time sell and deliver merchandise to retail merchants.

The annual State license tax hereby imposed, as aforesaid, on every
such person, firm or corporation, peddling, as aforesaid, is in the sum
of one hundred dollars, for each vehicle used in such business, and
the said license shall not be issued quarterly, nor shall it be transfer-
able, nor shall the tax be subject to proration. The license aforesaid
shall be good throughout the State as a State license, but nothing
herein contained shall prevent cities and towns from imposing city
or town license taxes on such persons, firms, or corporations doing
such business within the corporate limits of the cities and towns, re-
spectively.

Every vehicle used by any licensee hereunder shall have conspicu-
ously displayed thereon the name of the person, firm or corporation
using the same, with the post office address of the licensee, and the
license hereby required shall be conspicuously displayed on each ve-
hicle while used in such business.

Every person, firm or corporation claiming to be a distributor
and/or vendor of motor vehicle fuels and petroleum products, a farmer,
a dealer in forest products or tobacco, or seafood, a producer of agri-
cultural products, a wholesale dealer, or a manufacturer taxable on
capital by this State, or a distributor of manufactured goods paying a
State license tax on his purchases, and selling and delivering at the
same time, or offering to sell and deliver at the same time to licensed
dealers, or retailers, such goods, wares, or merchandise, shall, upon
request of any police, tax or revenue officer, furnish evidence of his
or its claim other than his or its mere statement, that he or it is ex-
empt from the provisions of this act, and failure to furnish such evi-
dence shall be sufficient ground for charging the person operating
the vehicle with a violation of this act; and in any prosecution for
a violation of this act, the claim aforesaid must be corroborated by
satisfactory evidence. The exemption hereby accorded a distributor
and/or vendor of motor vehicle fuels and petroleum products and a
dealer in forest products or tobacco, is restricted to such peddling of
motor vehicle fuels and petroleum products and forest products, and
tobacco; and in the case of a farmer, a producer of agricultural pro-
ducts, or a manufacturer taxable on capital by this State, the exemption
is restricted to such peddling of goods, wares or merchandise actually
manufactured, produced or grown by the seller.

A peddler, within the meaning of this act, is any person, firm, or
corporation who or which, at other than a definite place of business
operated by the seller, shall sell, or offer to sell, goods, wares or mer-
chandise to licensed dealers or retailers, and at the time of such sale
or exposure for sale, shall deliver, or offer to deliver, the goods, wares,
or merchandise to the buyer, and any delivery made on the day of
sale shall be construed as equivalent to delivery at the time of sale.

Every person, firm or corporation claiming exemption from the
provisions of this act on the ground that he or it is delivering goods,
wares or merchandise previously sold to the customer, shall, upon
request of any police, tax or revenue officer, furnish evidence of his
or its claims other than his or its mere statement, which evidence may
be an invoice or signed order describing the goods, wares or merchan-
dise involved, and the amount and price thereof, and failure to furnish
such evidence shall be sufficient ground for charging the person oper-
ating the vehicle with a violation of this act; and in any prosecution
for a violation of this act, the claim aforesaid must be corroborate
by satisfactory evidence.

Every person, firm or corporation violating any provision of this
act shall be guilty of a misdemeanor, and, upon conviction, shall be
fined not less than fifty nor more than two hundred and fifty dollars
for each offense, and each day’s violation of any provision of this act
shall be deemed a separate offense.