As used in this article, unless the context clearly shows otherwise, "wholesaler or distributor" means any person, firm or corporation who manufactures or sells at wholesale carbonated soft drinks to retail dealers for the purpose of resale only or who sells at wholesale to institutional, commercial or industrial users or who distributes such drinks to chain stores.
Va. Code Ann. § 58.1-1701
Definition
Known as the Virginia Soft Drink Excise Tax Act
The act spans §§ 58.1-1700 to 58.1-1705 (6 sections).
Code 1950, § 58-404.02; 1977, c. 616; 1979, c. 134; 1984, c. 675.
Official source: Virginia Law Portal (LIS). Reproduced from public-domain Virginia statutes; confirm against the official source for the current text. Not legal advice.