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[Market-farming] RE: [Market Farming] (Stephanie Nosacek) Virginia Statutes
- From: Guy Clark <guyclark AT socket.net>
- To: Market Farming <market-farming AT lists.ibiblio.org>
- Subject: [Market-farming] RE: [Market Farming] (Stephanie Nosacek) Virginia Statutes
- Date: Sun, 27 Mar 2005 22:41:31 -0600
Folks-
Below is a little research on Stephanie's problem with her
neighbor/county. I think it reiterates arguments I have made for knowing
your rights and the law. Often we are
tricked into following regulations, paying fees or taxes, getting
licenses, or just not doing what we are legally allowed to do.
When you run into hassles from neighbors, cities, counties, the state,
or even the Federales check to make sure they are right. I would suggest
googling "Your state name +
statutes" and then searching around in there under "farmer" or
"agriculture" or "agricultural land" or "produce" or any other key word
you can think of to use. You can also
just search through the table of contents. I always start with the
"Agriculture" section, but "Taxation", "Business", "Commercial Code",
"County, City Government" are all
good places to look.
One of these days, I hope I can get paid for doing this stuff. I guess
I'll have to compile all these emails into a book, in my spare time.
Just a poor farmer with a computer and an obsessive brain. Taking
donations!HAHAHAHA!
Guy Clark
Columbia, MO
Stephanie-
As I suspected, your neighbor, and it appears the county, is simply
wrong. See below.
It took me a few hours to weed through the statutes, and I am sure there
are other sections that could be useful. There are sections that give
pause, such as the section on air cannons, the section on including
sales tax, the section on doing business under fictitious names etc.
Your sales tax is going down a little each year for the next three years
beginning in June on "food for human consumption".
Below are the links to get you started in further research.
Virginia Statutes:
http://leg1.state.va.us/cgi-bin/legp504.exe?000+cod+TOC
Agriculture section of Virginia Statutes (highlights):
http://leg1.state.va.us/cgi-bin/legp504.exe?000+cod+TOC0301000
Good luck,
Guy Clark
p.s. I had a much larger post but it is 91k and caused the server to
freak. I cancelled it and have edited down. If you want the long gory
details, email me off list and I will send the whole thing to you. This
is the short and sweet, for me, version.
§ 3.1-646.1. Definitions.
For the purpose of this chapter:
(1) "Nursery" means any grounds or premises on or in which nursery stock
is being propagated or grown for sale or distribution, including any
grounds or premises on or
in which nursery stock is being fumigated, treated, packed or stored, or
otherwise prepared or offered for sale or movement to other localities.
(2) "Nurseryman" means any person engaged in the production of nursery
stock for sale or distribution.
(3) "Horticulture and floriculture." Whenever the terms "agriculture,
agricultural purposes, agricultural uses" or words of similar import are
used in any of the statutes of
the Commonwealth of Virginia, such terms shall include horticulture and
floriculture, horticultural purposes and floricultural purposes,
horticultural uses and floricultural
uses, and words of similar import applicable to agriculture shall
likewise be applicable to horticulture and floriculture.
(1968, c. 88.)
§ 3.1-646.2. Nurseryman producing nursery stock and plants for sale is a
farmer.
A nurseryman producing nursery stock and plants for sale shall be
classified and placed in the same category as any other farmer or person
producing agricultural products
for market in the interpretation and construction of statutes and laws
of the Commonwealth of Virginia.
(1968, c. 88.)
§ 3.1-646.3. Producer growing certain plants under natural or controlled
conditions is a farmer.
A producer growing greenhouse plants, flowers, nursery stock, bedding
plants, vegetables or vegetable transplants or any other plants grown
under natural or controlled
conditions, including plants grown in greenhouses, cold frames, plastic
houses or slat houses, for sale shall be classified as a farmer and
placed in the same category as any
other farmer or person producing agricultural products for market in the
interpretation and construction of statutes and laws of the Commonwealth
of Virginia. Nothing
herein shall be construed to provide an exemption from the sales and use
tax for any products sold at retail by any such producer.
(1970, c. 432.)
§ 58.1-611.1. Rate of tax on sales of food purchased for human
consumption.
A. The tax imposed by §§ 58.1-603 and 58.1-604 on food purchased for
human consumption shall be levied and distributed as follows:
1. From January 1, 2000, through midnight on June 30, 2005, the tax rate
on such food shall be three percent of the gross sales price. The
revenue from
the tax shall be distributed as follows: (i) the revenue from the tax at
the rate of one-half percent shall be distributed as provided in
subsection A of § 58.1-638, (ii) the
revenue from the tax at the rate of one percent shall be distributed as
provided in subsections B, C and D of § 58.1-638, and (iii) the revenue
from the tax at the rate of one
and one-half percent shall be used for general fund purposes.
2. From July 1, 2005, through midnight on June 30, 2006, the tax rate on
such food shall be two and one-half percent of the gross sales price.
The revenue
from the tax shall be distributed as follows: (i) the revenue from the
tax at the rate of one-half percent shall be distributed as provided in
subsection A of § 58.1-638, (ii) the
revenue from the tax at the rate of one percent shall be distributed as
provided in subsections B, C and D of § 58.1-638, and (iii) the revenue
from the tax at the rate of one
percent shall be used for general fund purposes.
3. From July 1, 2006, through midnight on June 30, 2007, the tax rate on
such food shall be two percent of the gross sales price. The revenue
from the tax
shall be distributed as follows: (i) the revenue from the tax at the
rate of one-half percent shall be distributed as provided in subsection
A of § 58.1-638, (ii) the revenue from
the tax at the rate of one percent shall be distributed as provided in
subsections B, C and D of § 58.1-638, and (iii) the revenue from the tax
at the rate of one-half percent
shall be used for general fund purposes.
4. On and after July 1, 2007, the tax rate on such food shall be one and
one-half percent of the gross sales price. The revenue from the tax
shall be distributed
as follows: (i) the revenue from the tax at the rate of one-half percent
shall be distributed as provided in subsection A of § 58.1-638 and (ii)
the revenue from the tax at the
rate of one percent shall be distributed as provided in subsections B, C
and D of § 58.1-638.
B. The provisions of this section shall not affect the imposition of tax
on food purchased for human consumption pursuant to §§ 58.1-605 and
58.1-606.
C. As used in this section, "food purchased for human consumption" has
the same meaning as "food" defined in the Food Stamp Act of 1977, 7
U.S.C. § 2012, as amended,
and federal regulations adopted pursuant to that Act, except it shall
not include seeds and plants which produce food for human consumption.
For the purpose of
this section, "food purchased for human consumption" shall not include
food sold by any retail establishment where the gross receipts derived
from the sale of food
prepared by such retail establishment for immediate consumption on or
off the premises of the retail establishment constitutes more than 80
percent of the total gross
receipts of that retail establishment, including but not limited to
motor fuel purchases, regardless of whether such prepared food is
consumed on the premises of that retail
establishment. For purposes of this section, "retail establishment"
means each place of business for which any "dealer," as defined in §
58.1-612, is required to apply for and
receive a certificate of registration pursuant to § 58.1-613.
(1999, cc. 366, 466; 2002, c. 13; 2003, c. 806; 2004, Sp. Sess. I, c.
3.)
§ 58.1-626. Absorption of tax prohibited.
No person shall advertise or hold out to the public, directly or
indirectly, that he will absorb all or any part of the sales or use tax,
or that he will relieve
the purchaser, consumer, or lessee of the payment of all or any part of
such tax. Any person who violates this section shall be guilty of a
Class 2
misdemeanor.
(Code 1950, § 58-441.19; 1966, c. 151; 1984, c. 675; 2004, Sp. Sess. I,
c. 3.)
§ 58.1-3717. Peddlers; itinerant merchants.
A. For the purpose of license taxation pursuant to § 58.1-3703, any
person who shall carry from place to place any goods, wares or
merchandise and offer to sell or barter
the same, or actually sell or barter the same, shall be deemed to be a
peddler.
B. For the purpose of license taxation pursuant to § 58.1-3703, the term
"itinerant merchant" means any person who engages in, does, or transacts
any temporary or
transient business in any county, city or town and who, for the purpose
of carrying on such business, occupies any location for a period of less
than one year.
C. Any tax imposed pursuant to § 58.1-3703 on peddlers and itinerant
merchants shall not exceed $500 per year. Dealers in precious metals
shall be taxed at rates provided
in § 58.1-3706.
D. This section shall not apply to a peddler at wholesale or to those
who sell or offer for sale in person or by their employees ice, wood,
charcoal, meats,
milk, butter, eggs, poultry, game, vegetables, fruits or other family
supplies of a perishable nature or farm products grown or produced by
them and
not purchased by them for sale. A dairyman who uses upon the streets of
any city one or more vehicles may sell and deliver from his vehicles,
milk,
butter, cream and eggs in such city without procuring a peddler's
license.
E. The local governing body imposing such tax may by ordinance designate
the streets or other public places on or in which all licensed peddlers
or itinerant merchants may
sell or offer for sale their goods, wares or merchandise.
(Code 1950, §§ 58-266.8, 58-340; 1982, c. 633; 1983, c. 550; 1984, c.
675.)
§ 58.1-3719. Limitations on license taxes imposed on peddlers, itinerant
merchants and peddlers at wholesale.
A. Any license tax imposed on peddlers or itinerant merchants or on
peddlers at wholesale shall not apply to:
3. A distributor or vendor of seafood who catches seafood and sells only
the seafood caught by him;
4. A farmer or producer of agricultural products who sells only the farm
or agricultural products produced or grown by him;
5. A farmers' cooperative association;
(Code 1950, §§ 58-266.8, 58-354; 1950, p. 894; 1982, c. 633; 1983, c.
550; 1984, c. 675.)
-
[Market-farming] RE: [Market Farming] Intro from new member (Stephanie Nosacek),
Stephanie Nosacek, 03/25/2005
- [Market-farming] RE: [Market Farming] (Stephanie Nosacek) Virginia Statutes, Guy Clark, 03/27/2005
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