CHAPTER 519

AN ACT to amend and reenact §§ 58-846 and 58-852 of the Code
of 1950, relating to peddlers to dealers or retailers, who
taxable, and limitation of exemption, respectively. —
Be it enacted by the General Assembly of Virginia:

1. That §§ 58-346 and 58-352 of the Code of 1950 be amended
and reenacted, as follows:

§ 58-346. Who tazable.—There is hereby imposed an an-
nual State license tax on every person, firm and corporation
who or which shall peddle goods, wares or merchandise by sell-
ing 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.

But this article shall not be construed to apply to:

(1) A wholesale dealer regularly licensed by this State and
who shall at the same time sell and deliver merchandise to retail
merchants ;

(2) A distributor or vendor of motor vehicle fuels and
petroleum products, * or seafood;

(3) farmer;

(4) A farmers’ cooperative association ;

(5) A producer of agricultural products;

(6) A manufacturer taxable on capital by this State; or

(7) A distributor of manufactured goods paying a State
license tax on his purchases.

§ 58-352. Limitation of exemption.—The exemption ac-
corded a distributor or vendor of motor vehicle fuels and petro-
leum products and a dealer in forest products * is restricted to
such peddling of motor vehicle fuels and petroleum products
and forest products *; and in the case of a farmer, a producer of
agricultural products 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.