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2018 Session

Budget Bill - SB29 (Introduced)

Sales Tax Nexus

Item 3-5.15

Item 3-5.15

§ 3-5.15 SALES TAX NEXUS


Notwithstanding any other provision of law, if a dealer has inventory in the Commonwealth, such dealer shall have physical presence in the Commonwealth and shall be deemed to have sufficient activity within the Commonwealth to require registration under § 58.1-613 pursuant to § 58.1-612(C).