Chap. 318.—An ACT to amend the Tax Code of Virginia by adding thereto a
new section to be numbered section 188a, in relation to merchants’ licersces.
{H B 390]

Approved March 21, 1928

1. Be it enacted by the general assembly of Virginia, That the Tax
Code of Virginia be amended by adding thereto a new section to be
numbered section one hundred and eighty-eight-a, which new section
shall read as follows:

Section 188a. Meaning of word “purchases” as used in section one
hundred and eighty-eight preceding; invoices and records required by
the said section one hundred and eighty-eight shall be kept at each
definite place of business——The word “purchases,” as used in section
one hundred and eighty-eight of the Tax Code of Virginia shall be
construed to include all goods, wares and merchandise received for
sale at each definite place of business of every merchant. The word

“purchases,” as so used, shall not be construed to exclude any goods,
wares and merchandise otherwise coming within the meaning of the
said word. Every merchant shall keep at his each definite place of
business in this State the invoices and records required by section one
hundred and eighty-eight of the Tax Code of Virginia to be kept in
this State; and the failure of any such merchant to keep such invoices
and records at his each definite place of business in this State shall
constitute a violation of the provisions of section one hundred and
eighty-eight of the Tax Code of Virginia in relation to the keeping of
such invoices and records. Produce received by a merchant from a
producer in exchange for merchandise shall not be included within the
meaning of the word purchases, if such produce so received in ex-
change is received as the equivalent of cash.