Tax Type
Retail Sales and Use Tax
Description
Itinerant vendors operating out of trucks or other vehicles
Topic
Local Taxes Discussion
Returns/Payments/Records
Date Issued
04-22-1986
April 22, 1986
Re: Ruling Request/ Sales and Use Tax
Dear *****************
This will reply to your letter of February 12, 1986 requesting authorization to require vendors at the to obtain their sales tax registrations on the basis of the location of the market rather than the location of their homes or farms.
In the past, the department has not required itinerant vendors, such as those who operate out of trucks or other vehicles, (and those which sell at markets such as the to*********** register with and collect and report the tax to each and every jurisdiction in which they sell their products. Rather, such itinerant vendors are generally required to register with and collect and report the tax to the jurisdiction of their home base of operations, or in the absence of such a home base in Virginia, the jurisdiction in which they have their most significant business contacts.
However, §630-10-38 of the Virginia Retail Sales and Use Tax Regulations authorizes the department to permit "sponsors or operators of fairs, carnivals, flea markets, circuses, etc..., to remit the tax collected by persons selling at such events... [and] any [such] operator or sponsor seeking authorization to remit the tax on behalf of participants must apply in writing to the department
Therefore, while the itinerant vendors who sell at the *********** are not required to register and report the tax to such locality, (unless such market represents their only place of business or home base of operations) the Market itself may seek permission to collect and remit the tax on behalf of such itinerant vendors, by applying in writing to the department for such authorization.
I hope all of the foregoing has answered your questions, but please let me know if you have any further questions.
Sincerely,
W. H. Forst
Tax Commissioner
Rulings of the Tax Commissioner